A second justification for corporate taxation is that the corporation receives a number of special privileges from society, the most important of which is limited liability of the stockholders. The corporation tax can be viewed as a user fee for this benefit.


Chapter 17, The Corporation Tax, p. 399 - Public Finance - International Edition - Sixth Edition

Harvey S. Rosen Quotes

A second justification for corporate taxation is that the corporation receives a number of special privileges from society, the most important of...

A second justification for corporate taxation is that the corporation receives a number of special privileges from society, the most important of...

A second justification for corporate taxation is that the corporation receives a number of special privileges from society, the most important of...

A second justification for corporate taxation is that the corporation receives a number of special privileges from society, the most important of...