The Corporate Income Tax
The Corporate Income Tax
复制标题
企业所得税
DOI：
10.1007/978-1-4419-9140-9_23
复制
发表时间：
2004
期刊：
影响因子：
--
通讯作者：
Robert W. McGee
中科院分区：
文献类型：
--
作者：
Robert W. McGee
关于个人所得税的大部分内容也可以说是企业所得税。但也有一些区别。个人可以投票，而公司不能，因此政客们在主张提高公司税时遇到的阻力较小。但归根结底，只有个人纳税，所以公司税是一种隐性税，也就是说，最终纳税的人并不知道自己在纳税，从这个意义上说，向公司征税是不诚实的。对不能投票的人征税似乎也不公平，因为他们在没有代表的情况下被征税。
Much of what was said about the individual income tax can also be said of the corporate income tax. But there are some differences. Whereas individuals can vote, corporations cannot, so politicians encounter less resistance when they advocate raising the corporate tax. But ultimately, only individuals pay taxes,1so the corporate tax is a hidden tax, in the sense that those who ultimately pay it do not know that they are paying it. In that sense, then, taxing corporations is dishonest. It also seems unfair to assess a tax on persons who cannot vote, since they are being taxed without representation.