Second, the empirical analysis measures corporate income tax burden, which is the main tax burden of capital in multinational corporations.

在接下来的实证分析中，本文计算了跨国公司最主要的资本税负公司所得税收负担。

youdao

Another argument for the VAT concedes it will increase the overall tax burden but preclude higher taxes on personal income and corporate income.

另一种观点虽然承认增值税将增加整体的税收负担，但是却辩解称可以避免对个人收入和企业收入征收更高的税负。

youdao

It is definitely a heavy burden for related enterprises to increase corporate income tax by 10% directly.

企业所得税一步到位增加10%，这对相关企业无疑是一个沉重的负担。

youdao

If the corporate income tax is not repealed, the tax burden would be increased for many of the owners of businesses that pay corporate income tax, which would take assets from productive use in the business.

FORBES: What a Wealth Tax and Lindsay Lohan Have in Common

By the way, for those who argue with that second point: when Census looks at the distributional impact of taxes it states that the burden of the corporate income tax is calculated to fall on those who own the corporate capital.

FORBES: Paul Krugman on the Buffett Tax

All the candidates agree on the need to repeal ObamaCare and Dodd-Frank, to reduce the regulatory burden on American business and to cut corporate and personal income tax rates through tax reform.

FORBES: Gingrich, The Gold Standard, And The Florida Primary