Issues of fairness in taxing corporate profit
Any assessment of the ‘fairness’ of a tax requires making inter-personal comparisons. In the case of a tax on corporate profit, these require looking through the company to investigate the incidence of the tax – which individuals are worse off as a result of the tax. This incidence depends on the pr...
| Main Authors: | , |
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| Format: | Journal article |
| Language: | English |
| Published: |
LSE Press
2022
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