Business, Management and Accounting
4 years ago

Corporation Income Tax Shaping Future Tax Structure and Society

National Tax Journal
THE PLACE OF THE CORPORATION INCOME TAX IN THE TAX STRUCTURE
Harold M. Somers

Paper Summary

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The article discusses the role of corporation income tax in the overall tax structure. The author examines how this tax fits into the larger picture of taxation. The key findings suggest that the corporation income tax plays a significant role in shaping the tax system.