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Valerio Filoso

The Corporate Income Tax: An Entrepreneurial Perspective

Quarterly Journal of Austrian Economics

Author: Valerio Filoso

Online Publish Date: July 30, 2014

Category: Entrepreneurship, The Entrepreneur, Taxes and Spending

Volume 13, Number 1 (Spring 2010) ABSTRACT: While corporate income taxation is a major issue in the debate over international finance, economic theory has no clear stance on who bears its burden. On balance, economists seem still more prone to accept that taxing profits does not affect corporations’ outcomes. This paper makes three cases for

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