000	02191nam##2200301za#4500
001	9.613803
003	CaOODSP
005	20200401045121
007	ta
008	150406|1996||||xxc|||||     f|0| 0 eng|d
020	|a0-662-25769-3
040	|aCaOODSP|beng
043	|an-cn---
086	1 |aF21-4/96-2E
110	1 |aCanada. |bDepartment of Finance.
245	10|aWhy tax corporations? / |cby Richard M. Bird.
260	|aOttawa - Ontario : |bFinance Canada |c1996.
300	|a24p. : |breferences ; |c28 cm.
490	1 |aWorking paper|v96-2
500	|a"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.
520	3 |aPopular 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
563	|aSoftcover
590	|a97-18|b1997-05-02
690	07|aTaxes|2gcpds
720	1 |aBird, Richard M.
775	08|tPourquoi imposer les sociétés? / |w(CaOODSP)9.624350
776	0#|tWhy tax corporations? / |w(CaOODSP)9.572333
830	#0|aWorking paper ;|v96-2|w(CaOODSP)9.514611