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  • February 2014 (Revised October 2019)
  • Case
  • HBS Case Collection

Should Corporate Profits Be Taxed? (A)

By: Matthew Weinzierl, Katrina Flanagan and Michael Cianellli
  • Format:Print
  • | Language:English
  • | Pages:20
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Abstract

Taxing corporations is popular, but why? Corporations do not bear the burden of taxes, people do, and the incidence of the corporate income tax burden is likely to be far different from what many of its supporters assume.
Instructors may also obtain a Teaching Note, written by this case's author, that provides suggestions for using this case effectively in the classroom.

Keywords

Economic Versus Statutory Incidence; Basics Of Corporate Taxation; Business Ventures; Taxation; Profit

Citation

Weinzierl, Matthew, Katrina Flanagan, and Michael Cianellli. "Should Corporate Profits Be Taxed? (A)." Harvard Business School Case 714-033, February 2014. (Revised October 2019.)
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About The Author

Matthew C. Weinzierl

Business, Government and the International Economy
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Related Work

    • May 2015
    • Faculty Research

    Should Corporate Profits Be Taxed?

    By: Matthew Weinzierl
    • October 2019
    • Faculty Research

    Should Corporate Profits Be Taxed? (B)

    By: Matthew C. Weinzierl and Michael Cianelli
    • February 2014 (Revised October 2019)
    • Faculty Research

    Should Corporate Profits Be Taxed? (A)

    By: Matthew Weinzierl, Katrina Flanagan and Michael Cianellli
Related Work
  • Should Corporate Profits Be Taxed? By: Matthew Weinzierl
  • Should Corporate Profits Be Taxed? (B) By: Matthew C. Weinzierl and Michael Cianelli
  • Should Corporate Profits Be Taxed? (A) By: Matthew Weinzierl, Katrina Flanagan and Michael Cianellli
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