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4. Corporate and Payroll Taxes Personal, Property, and Sales Taxes Taxes and Public Finance > Personal, Property, and Sales Taxes Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/economics?campaign_content=book_5770_section_53&campaign_term=Economics&utm_campaign=powerpoint&utm_medi um=direct&utm_source=boundless

5. Two common taxes faced by companies are corporate tax and payroll tax. Corporate taxes are taxes a corporation must pay, and are analogous to personal taxes. Company income subject to taxation is often determined much like taxable income for individuals. Payroll taxes generally fall into two categories: deductions from an employee's wages and taxes paid by the employer based on the employee's wages. Corporate and Payroll Taxes Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/economics/textbooks/alternative-to-economics-3rd-paul-krugman-robin-wells-1464128731-9781464128738/taxes-and-public- finance-7/personal-property-and-sales-taxes-53/corporate-and-payroll-taxes-199- 12429?campaign_content=book_5770_section_53&campaign_term=Economics&utm_campaign=powerpoint&utm_medium=direct&utm_source=b oundless Corporations are subject to multiple taxes View on Boundless.com Taxes and Public Finance > Personal, Property, and Sales Taxes

6. Free to share, print, make copies and changes. Get yours at www.boundless.com Appendix

7. Key terms corporate tax A tax levied on a corporation, especially on its profits; corporation tax payroll tax A tax levied when an employer pays its employees. Social Security A system whereby the state either through general or specific taxation provides various benefits to help ensure the wellbeing of its citizens. Free to share, print, make copies and changes. Get yours at www.boundless.com Taxes and Public Finance

8. Corporations are subject to multiple taxes Corporations, such as CBS, whose headquarters are pictured above, are subject to multiple forms of tax, from corporate income tax to payroll taxes. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia. CC BY-SA http://upload.wikimedia.org/wikipedia/commons/thumb/4/41/Cbs-building.jpg/300px-Cbs-building.jpg View on Boundless.comCC BY-SAhttp://upload.wikimedia.org/wikipedia/commons/thumb/4/41/Cbs-building.jpg/300px-Cbs-building.jpgView on Boundless.com Taxes and Public Finance

9. Free to share, print, make copies and changes. Get yours at www.boundless.com Taxes and Public Finance Which of the following is an example of a payroll tax? A) Company tax B) Withholding tax C) Excise tax D) Value-added tax

10. Free to share, print, make copies and changes. Get yours at www.boundless.comwww.boundless.com Boundless - LO. "Boundless." CC BY-SA 3.0 http://www.boundless.com/CC BY-SA 3.0http://www.boundless.com/ Taxes and Public Finance Which of the following is an example of a payroll tax? A) Company tax B) Withholding tax C) Excise tax D) Value-added tax

11. Free to share, print, make copies and changes. Get yours at www.boundless.com Taxes and Public Finance Paying corporate and payroll taxes are the responsibility of the ___________. A) corporation and employee B) corporation C) taxing authority, corporation, and employee D) none of the above

12. Free to share, print, make copies and changes. Get yours at www.boundless.comwww.boundless.com Boundless - LO. "Boundless." CC BY-SA 3.0 http://www.boundless.com/CC BY-SA 3.0http://www.boundless.com/ Taxes and Public Finance Paying corporate and payroll taxes are the responsibility of the ___________. A) corporation and employee B) corporation C) taxing authority, corporation, and employee D) none of the above

13. Attribution Wikipedia. "Corporate tax." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Corporate_taxCC BY-SA 3.0http://en.wikipedia.org/wiki/Corporate_tax Wiktionary. "Social Security." CC BY-SA 3.0 http://en.wiktionary.org/wiki/Social+SecurityCC BY-SA 3.0http://en.wiktionary.org/wiki/Social+Security Boundless Learning. "Boundless." CC BY-SA 3.0 http://www.boundless.com//economics/definition/payroll-taxCC BY-SA 3.0http://www.boundless.com//economics/definition/payroll-tax Wiktionary. "corporate tax." CC BY-SA 3.0 http://en.wiktionary.org/wiki/corporate+taxCC BY-SA 3.0http://en.wiktionary.org/wiki/corporate+tax Wikipedia. "Payroll tax." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Payroll_tax#United_StatesCC BY-SA 3.0http://en.wikipedia.org/wiki/Payroll_tax#United_States Free to share, print, make copies and changes. Get yours at www.boundless.com Taxes and Public Finance