Decoding the U.S. corporate tax / Daniel N. Shaviro.
Tipo de material:
TextoDetalles de publicación: Washington, D.C. : Urban Institute Press, c2009. Descripción: xvi, 206 p. ; 23 cmISBN: 9780877667575; 0877667578Otro título: Decoding the US corporate tax | Decoding the United States corporate taxTema(s): Corporations -- Taxation -- Law and legislation -- United States | Impuesto sobre las rentas de sociedades -- Estados Unidos | Derecho Fiscal -- Estados Unidos | Sociedades -- Impuestos -- Derecho -- Estados UnidosClasificación CDD: 336.2/070973
Contenidos:
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.
| Tipo de ítem | Biblioteca de origen | Signatura | URL | Estado | Fecha de vencimiento | Código de barras | Reserva de ítems |
|---|---|---|---|---|---|---|---|
| Monografías | 01. BIBLIOTECA CAMPUS JEREZ | Fn-3276 (Navegar estantería(Abre debajo)) | Texto completo | Disponible Ubicación en estantería | Bibliomaps® | 3742636271 |
Total de reservas: 0
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.
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