Political decision-makers need to weigh up the pros and cons of increasing the tax burden on businesses, according to the latest study by the international think tank Tax Foundation, published on Wednesday 16 April.
In its view, the economic burden of these tax rises will fall on workers - who will see their wages fall, on shareholders - who will see their returns fall, or on consumers - who will see their prices rise.
Companies make a significant contribution to tax collection through the...