Decoding the U.S. corporate tax / Daniel N. Shaviro.
Shaviro, Daniel N.
Decoding the U.S. corporate tax / Decoding the US corporate tax Decoding the United States corporate tax Daniel N. Shaviro. - Washington, D.C. : Urban Institute Press, c2009. - xvi, 206 p. ; 23 cm.
Includes bibliographical references (p. 191-197) and index.
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.
9780877667575 0877667578
2008051686
Corporations--Taxation--Law and legislation--United States.
Impuesto sobre las rentas de sociedades--Estados Unidos
Derecho Fiscal--Estados Unidos
Sociedades--Impuestos--Derecho--Estados Unidos
336.2/070973
Decoding the U.S. corporate tax / Decoding the US corporate tax Decoding the United States corporate tax Daniel N. Shaviro. - Washington, D.C. : Urban Institute Press, c2009. - xvi, 206 p. ; 23 cm.
Includes bibliographical references (p. 191-197) and index.
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.
9780877667575 0877667578
2008051686
Corporations--Taxation--Law and legislation--United States.
Impuesto sobre las rentas de sociedades--Estados Unidos
Derecho Fiscal--Estados Unidos
Sociedades--Impuestos--Derecho--Estados Unidos
336.2/070973