Why President Biden Should Eliminate Corporate Taxes to Build Back Better

President Biden has proposed an increase in corporate taxes to help "pay for" the American Families Plan. An examination of who actually pays corporate taxes shows that the impact of an increase in corporate taxes may be less than imagined and those who "pay" include many who are not the intended "targets." This paper argues that increasing corporate taxes will impact many of the wrong people and, if "paying for" the American Families Plan needs to be done, offers an alternative approach