Document Type

Article

Publication Date

2014

Abstract

The justification for publishing corporate tax returns is that corporations are given immense benefits by the state that bestows upon them unlimited life and limited liability, and therefore they owe the public the information of how they treat the state that created them. Tax returns, like the financial disclosures that publicly traded corporations must file with the SEC, also provide useful information to shareholders, creditors, and the investing public.

Comments

Reprinted with the permission of Tax Analysts.

Available for download on Saturday, February 17, 2024


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