Decoding the U.S. Corporate Tax

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Society, Politics & Philosophy - Social Sciences
Decoding the U.S. Corporate Tax

Decoding the U.S. Corporate Tax

Name: Decoding the U.S. Corporate Tax
ISBN: 9780877667575

Shaviro, Daniel N

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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 incidence 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.

种类:

Society, Politics & Philosophy - Social Sciences

年:

2009

出版社:

The Urban Institute Press

语言:

english

ISBN 10:

0877667578

ISBN 13:

9780877667575