Trends in Corporate Income Taxation in OECD Countries
نویسندگان
چکیده
منابع مشابه
Corporate Income Taxation
We have stressed that tax incidence must be traced to people, since corporations cannot bear the burden of a tax. Why then tax corporations at all? There are several possible justi cations. First, there are valuable bene ts, such as limited liability, to incorporation. The corporate tax could be seen as simply a tax on that value. However, the current corporate tax system does not reect a sens...
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ژورنال
عنوان ژورنال: Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia
سال: 2016
ISSN: 0459-9586
DOI: 10.17951/h.2016.50.1.61