Decoding the U.S. corporate tax / Daniel N. Shaviro.
2009
KF6455 .S53 2009 (Mapit)
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Author
Title
Decoding the U.S. corporate tax / Daniel N. Shaviro.
Imprint
Washington, D.C. : Urban Institute Press, [2009]
Copyright
©2009
Description
xvi, 206 pages ; 23 cm
Formatted Contents Note
Why have a corporate tax?
Efficiency problems with the corporate tax
Pillars of sand in the structure of the corporate tax
"Old harberger" versus "new harberger" and the structure of the corporate tax
The "old view" versus the "new view" of dividend taxation
Debt and equity : trade-off theory versus the Miller equilibrium
U.S. international tax rules : the basics
International tax policy dilemmas
The emerging brave new world
Corporate integration
Other possible new directions for the U.S. corporate tax.
Efficiency problems with the corporate tax
Pillars of sand in the structure of the corporate tax
"Old harberger" versus "new harberger" and the structure of the corporate tax
The "old view" versus the "new view" of dividend taxation
Debt and equity : trade-off theory versus the Miller equilibrium
U.S. international tax rules : the basics
International tax policy dilemmas
The emerging brave new world
Corporate integration
Other possible new directions for the U.S. corporate tax.
Bibliography, etc. Note
Includes bibliographical references (pages 191-197) and index.
Location
STA
Call Number
KF6455 .S53 2009
Language
English
ISBN
9780877667575
0877667578
0877667578
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