whataworld, U R 100% right. I would like to add that corporations can invest their after tax income, either by expanding, which is good for the local economy and creates jobs, pay dividends to the owners (perish the thought) who pay income tax on the dividends, and get more dividends if there is more after tax income, and the consumer benefits through lower prices as the corporation otherwise has to include the tax costs in their pricing. And then there is the fact that government does not create jobs by robbing Peter to pay Paul, and if businesses do not prosper, neither do the citizens. The government role is to create conditions for economic growth, and high corporate taxes are a great idea for Liberals who know that budgets take care of themselves and any amount of borrowing to divide and conquer the electorate is a no lose proposition. For Liberals with good hair especially. Shareholders are subject to double taxation when corporation taxes are factored in. Once is enough.