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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| Department/Agency | Canada. Department of Finance. |
|---|---|
| Title | Why tax corporations? / [by] Richard M. Bird ; prepared for the Technical Committee on Business Taxation. |
| Series title | Working paper96-2 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Other formats | Paper-[English] |
| 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. |
| Publishing information | Ottawa - Ontario : Finance Canada December 1996. |
| Description | 32p.references |
| Catalogue number |
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| Subject terms | Taxes |