Mention530861

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so:text A second justification for corporate taxation is that the corporation receives a number of special privileges from society, the most important of which is limited liability of the stockholders. The corporation tax can be viewed as a user fee for this benefit. (en)
so:isPartOf https://en.wikiquote.org/wiki/Harvey_S._Rosen
so:description Sourced (en)
so:description Public Finance - International Edition - Sixth Edition (en)
qkg:hasContext qkg:Context261622
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qkg:Quotation503112 qkg:hasMention
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