text_1: One out of four corporations doesn't pay a nickel in (federal income) taxes.
text_2: Sanders said that one out of four corporations doesn’t pay a nickel in taxes. The statement reflects a 2008 study from the Government Accountability Office. However, the GAO study did not distinguish between firms that had losses in the normal course of business and those that reported losses solely through the use of the tax code. Groups along the political spectrum give much weight to the costs of doing business that can lead to a bad year. There is wide agreement that losses in one year can be carried forward and that salaries are an unavoidable expense, to mention just two factors. Special tax breaks and abuses of the tax code exist but even an analysis from a group that shares many of Sanders’ perspectives pointed to a ratio that was, at most, one out of six and possibly as small as one out of 16. The one out of four statistic fails to take into account many relevant factors.