1. The generic term "economic agent" masks the fact that enterprises are objects.
These objects exist only for economic purposes. The subjects, who all play several economic roles, including that of taxpayer, are first and last individuals and their private non-commercial associations.
2. Enterprises can be used by the legislator to make them collectors of tax revenue.
What ways of doing this are good economic organization? The profits of enterprises belong to the providers of their actual permanent financing, see further on the chapter on capital. In other words, these profits belong to those who derive from them, or are likely to derive from them, capital saving placement income, in the unequivocal sense of the latter word agreed below.
3. The taxpayers of last resort are individuals and private associations with a non-commercial purpose.
Some taxes paid by enterprises are added to the prices at which they sell. This is particularly the case with VAT. These indirect taxes are openly the responsibility of taxpayers of last resort. Other taxes paid by enterprises have an effect when they appear or change, and another after them. Corporate tax is one of them. Initially, these other taxes modify the results of enterprises. Eventually, their impact is eventually reflected in the prices at which enterprises sell. This is a consequence of the enterprise's exclusively commercial economic status.
4. All tax levies paid by enterprises are ultimately the responsibility of taxpayers of last resort.
Parliamentarians, senior civil servants and economists who fail to heed it are part of a cover-up.
5. Equality before income tax has more virtues than its opposite.
Approval of the progressivity of direct income tax is so widespread that it is necessary to hasten to specify what equality is involved. A short sentence is enough. All income is taxed at one or more identical rates, regardless of whether this income is from labor or investment. The civic virtue of this equality is not the least.