The Resource Legal tax liability, legal remittance responsibility and tax incidence : three dimensions of business taxation

Legal tax liability, legal remittance responsibility and tax incidence : three dimensions of business taxation

Label
Legal tax liability, legal remittance responsibility and tax incidence : three dimensions of business taxation
Title
Legal tax liability, legal remittance responsibility and tax incidence : three dimensions of business taxation
Creator
Subject
Language
eng
Summary
This paper examines the role of businesses in the tax system. In addition to being taxed directly, businesses act as withholding agents and remitters of tax on behalf of others. Yet the share of tax revenue that businesses remit to governments outside of direct tax liabilities is under-studied. This paper develops two measures of the contribution of businesses to the tax system and applies both these measures for 24 OECD countries. The results show that businesses play an important role in the tax system, both as taxpayers and as remitters of tax. However, care should be taken in interpreting any measure of the business tax burden, which must be understood against the backdrop of economic incidence. This paper highlights that the economic incidence, or burden, of a tax is not necessarily borne by the person on whom the tax is imposed under legal statute, but may be passed on to others in the economy, whether it be owners of capital, workers or consumers
http://library.link/vocab/creatorName
Milanez, A
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
OECD Taxation Working Papers
Series volume
no. 32
http://library.link/vocab/subjectName
  • OECD
  • tax liability
  • branch tax
  • incidence of tax
  • business tax
Label
Legal tax liability, legal remittance responsibility and tax incidence : three dimensions of business taxation
Instantiates
Publication
Extent
76 p.
Label
Legal tax liability, legal remittance responsibility and tax incidence : three dimensions of business taxation
Publication
Extent
76 p.

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