We are talking about tax relief for businesses, more specifically lowering their tax rate. But, in those cases where there have been tax cuts, economic theories do not tell us clearly whether it is the shareholders, the employees or the clients who benefit. I have yet to see a study that establishes a direct link between lower tax rates and corporate giving. I think that for government to be truly efficient, we have to make sure that corporations pay their taxes and that the federal government has the money it needs to act.
On February 9th, 2012. See this statement in context.