[Video] Feit en fictie over de vennootschapsbelasting
Wie betaalt de VPB werkelijk? Veronique de Rugy legt uit.
De Franse econome Veronique de Rugy onderscheidt bij Bloomberg TV elke week feit van fictie. Deze week: drie mythes over de vennootschapsbelasting. Met een focus op de VS, maar daardoor niet minder interessant. Zeker de tweede mythe.
Myth 1: We can collect more revenue by raising the tax rate on corporations or by increasing the top bracket.
Fact 1: The wealth of the economy is a much better indicator of corporate tax revenue than tax rates and tax brackets.
Myth 2: Corporations pay the corporate income tax.
Fact 2: First, corporations do not pay taxes, only individuals pay taxes. More importantly, economists have shown that a majority of the corporate income tax is borne by labor mainly in the form of lower wages rather than borne by shareholders.
Myth 3: The United States is a friendly country for businesses.
Fact 3: Not really. While there is good access to capital, the U.S. has the top corporate income tax rate among OECD nations and a worldwide tax system.
