<P> Countries may tax corporations on its net profit and may also tax shareholders when the corporation pays a dividend . Where dividends are taxed, a corporation may be required to withhold tax before the dividend is distributed . </P> <P> Economists disagree as to how much of the burden of the corporate tax falls on owners, workers consumers and landowners, and how the corporate tax affects economic growth and economic inequality . </P> <Table> <Tr> <Td> </Td> <Td> This section does not cite any sources . Please help improve this section by adding citations to reliable sources . Unsourced material may be challenged and removed . (August 2015) (Learn how and when to remove this template message) </Td> </Tr> </Table> <Tr> <Td> </Td> <Td> This section does not cite any sources . Please help improve this section by adding citations to reliable sources . Unsourced material may be challenged and removed . (August 2015) (Learn how and when to remove this template message) </Td> </Tr>

Why is corporate income tax in germany based on financial accounting income