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Why tax corporations?

In: Research Handbook on Corporate Taxation

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  • Yariv Brauner

Abstract

The corporate income tax is essentially universal, and so is tax laws’ adherence to the separate corporate personality. It is notable therefore that there is little agreement, let alone consensus, over its justification. The key problem is the uncertainty over the incidence of the tax, which leads to uncertainty over its impact on people. This chapter reviews the historical as well as contemporary attempts to rationalize the corporate income tax, concluding that none are sufficiently convincing. The corporate income tax is therefore a poor policy device. Only narrow political interests can therefore explain the resilience of the tax.

Suggested Citation

  • Yariv Brauner, 2023. "Why tax corporations?," Chapters, in: Reuven S. Avi-Yonah (ed.), Research Handbook on Corporate Taxation, chapter 2, pages 4-21, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:21557_2
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    File URL: https://www.elgaronline.com/doi/10.4337/9781803923116.00007
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    Keywords

    Law - Academic;

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