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Why tax corporations? / [by] Richard M. Bird ; prepared for the Technical Committee on Business Taxation. : F21-4/96-2E-PDF

Popular opinion seems to be that, if anything, corporations do not pay enough in taxes. In contrast, although economists recognize that it is often convenient to utilize corporations as agents to collect taxes from customers (sales taxes), employees (payroll and personal income taxes) and owners (dividend and withholding taxes), they often see no good reason why corporations as such should pay any taxes, particularly since corporation income (and capital) taxes may impose significant economic costs on society. This paper discusses this apparent divergence of views, noting a number of reasons why corporations as such might properly be taxed.--Abstract

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publications.gc.ca/pub?id=9.572333&sl=1

Renseignements sur la publication
Ministère/Organisme
  • Canada. Department of Finance.
TitreWhy tax corporations? / [by] Richard M. Bird ; prepared for the Technical Committee on Business Taxation.
Titre de la série
  • Working paper 96-2
Type de publicationMonographie - Voir l'enregistrement principal
Langue[Anglais]
Autres langues publiées[Français]
FormatTexte numérique
Document électronique
Autres formats offertsTexte matériel-[Anglais]
Note(s)
  • "Popular opinion seems to be that, if anything, corporations do not pay enough in taxes. In contrast, although economists recognize that it is often convenient to utilize corporations as agents to collect taxes from customers (sales taxes), employees (payroll and personal income taxes) and owners (dividend and withholding taxes), they often see no good reason why corporations as such should pay any taxes, particularly since corporation income (and capital) taxes may impose significant economic costs on society. This paper discusses this apparent divergence of views, noting a number of reasons why corporations as such might properly be taxed."--Abstract.
Information sur la publication
  • Ottawa - Ontario : Finance Canada December 1996.
Description32p.references
Numéro de catalogue
  • F21-4/96-2E-PDF
Descripteurs
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