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This discussion may be politically useful, but it is economically meaningless. TaxesLoi Duflot 2013 are ultimately borne by human beings, not by some magical entity called "business." Businesses, large and small, are just the way we organize commercial activity. La loi Duflot Right now, our tax system claims a large share of profits that might otherwise be reinvested in businesses, which slows economic growth and hurts employment. Our system places an especially large burden on the profits of publicly traded corporations. It is as though we want to discourage companies from tapping into the public's savings to foster more growth, or to discourage the public from investing in large enterprises. Neither makes any sense. La loi Duflot If we were truly trying to develop a more rational tax system, we would overhaul the way all business profits - and possibly all income - are taxed. We would tax consumption and leave income alone. Or we would tax only spendable income, such as wages, dividends and other profit distributions, and leave reinvested gains (whether from business profits or personal capital gains) untaxed. In either case, the idea would be to grow the country's supply of wealth and limit its consumption of that wealth.

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