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1 Michael L. Marlow, A Primer on the Corporate Income Tax: Incidence, Efficiency and Equity Issues [i] (2001)

handle is hein.taxfoundation/bpdixz0001 and id is 1 raw text is: Introc     t-ion...
The Variety of Corpo---rate Struct-_1_ures2
Sole  Proprietorships      ....................................................................................  2
Partnerships     .................................................................................................  2
Corporations .................................................................................................  2
S  Corporations ..............................................................................................  3
1h0 Ulti-dately   as     h   Corporat ---     come Tax                                     3
Collecting Taxes for the Tax Collectors ......................................................  4
An Economic Explanation of the Corporate Tax Burden .........................               6
Short-Run   Incidence   ........................................................................................  6
Long-Run    Incidence  .........................................................................................  7
implications of the Corporate Inc.,ome Tax's Long-Ru'n Incidc                e ......     8
Burdens ~ ~ ~ ~   ~    ~   ~   ~  ~~o __Use           tenc Al  iess..................................
Burdens Imposed on Allrpora*essners .....................................................  8
Burdens Imposed on Copae           aaers .........................................................  8
Burdens Imposed on Shro          lduers .................................................................  8
Burdens Imposed on Consuers .....................................................................  8
TeExcess Burden Of the Corporate Income Tax                                                   9
How Targeted Taxes Lower Economic Efficiency and Create Excess

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