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The Overwhelming Case Against the Corporate Tax

In: Corporate Tax Reform

Author

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  • Martin A. Sullivan

Abstract

For a book that is supposed to provide objective analysis, the title of this chapter may seem a little overbearing. After all, aren’t there two sides to every story? Well, when it comes to the economics of corporate tax, the answer is a big fat no. There is no economic justification for its existence. This statement boils the blood of liberals, and it surprises most of the general public. Sorry to hurt people’s feelings, but there is no escaping the truth. And this is the almost universally accepted view among economists, both Republican and Democrat. In fact, of all the bad taxes out there, economists consider the corporate tax the most harmful to economic growth.

Suggested Citation

  • Martin A. Sullivan, 2011. "The Overwhelming Case Against the Corporate Tax," Springer Books, in: Corporate Tax Reform, chapter 0, pages 25-34, Springer.
    • Handle: RePEc:spr:sprchp:978-1-4302-3928-4_3
    DOI: 10.1007/978-1-4302-3928-4_3
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