The next time that you disparage the study of corporate taxation as too complex or uninteresting, think to yourself that you are basically doing the same thing as kicking a puppy:
Douglas Holtz-Eakin, chief economic aide to Republican candidate Sen. John McCain, dismissed the Obama strategy as "classic industrial policy which shows a lack of faith in private markets." He was skeptical of any potential Obama corporate-tax cut, noting a lack of details. "It's like being for kittens, puppies and sunshine," he said.
The study of corporate taxation is directly analogous to a puppy kiss.
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