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Corporate Taxation in a Dynamic World
This book analyzes the economic principles of modern corporate taxation. With respect to the existing products it represents a novelty in at least two respects. First of all, it analyzes not only the effects of taxation on firms' marginal choices, but also focuses on the impact of taxation on d...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Autor Corporativo: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Berlin, Heidelberg :
Springer Berlin Heidelberg : Imprint: Springer,
2007.
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| Edición: | 1st ed. 2007. |
| Temas: | |
| Acceso en línea: | Texto Completo |
MARC
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| 001 | 978-3-540-71406-4 | ||
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| 008 | 100301s2007 gw | s |||| 0|eng d | ||
| 020 | |a 9783540714064 |9 978-3-540-71406-4 | ||
| 024 | 7 | |a 10.1007/978-3-540-71406-4 |2 doi | |
| 050 | 4 | |a HJ9-9940 | |
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| 072 | 7 | |a KNV |2 thema | |
| 082 | 0 | 4 | |a 336 |2 23 |
| 100 | 1 | |a Panteghini, Paolo M. |e author. |4 aut |4 http://id.loc.gov/vocabulary/relators/aut | |
| 245 | 1 | 0 | |a Corporate Taxation in a Dynamic World |h [electronic resource] / |c by Paolo M. Panteghini. |
| 250 | |a 1st ed. 2007. | ||
| 264 | 1 | |a Berlin, Heidelberg : |b Springer Berlin Heidelberg : |b Imprint: Springer, |c 2007. | |
| 300 | |a XII, 232 p. 6 illus. |b online resource. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 347 | |a text file |b PDF |2 rda | ||
| 505 | 0 | |a Basic issues -- The real option approach -- The entrepreneurial decision -- The choice of the organizational form -- The tax treatment of debt financing -- Foreign Direct Investment and tax avoidance -- Policy issues -- Corporate tax base options -- Broad or narrow tax bases? -- Risk-adjusted or risk-free imputation rate? -- Full loss offset or no-loss offset? -- R-based or S-based taxation? -- Conclusions and topics for future research. | |
| 520 | |a This book analyzes the economic principles of modern corporate taxation. With respect to the existing products it represents a novelty in at least two respects. First of all, it analyzes not only the effects of taxation on firms' marginal choices, but also focuses on the impact of taxation on discrete choices, such as plant location, R&D investment, and new marketing programs. The second novelty is represented by the application of option pricing techniques to corporate taxation. To give an idea of the importance of options it is sufficient to say that managers are aware that new business programs are an opportunity and not an obligation. This means that they behave as if they owned option-rights. Due to the partial irreversibility of their choices, they know that the exercise of such options reduces their business flexibility. | ||
| 650 | 0 | |a Finance, Public. | |
| 650 | 0 | |a Business enterprises-Taxation. | |
| 650 | 0 | |a Business tax-Law and legislation. | |
| 650 | 1 | 4 | |a Public Economics. |
| 650 | 2 | 4 | |a Business Taxation and Tax Law. |
| 710 | 2 | |a SpringerLink (Online service) | |
| 773 | 0 | |t Springer Nature eBook | |
| 776 | 0 | 8 | |i Printed edition: |z 9783642090578 |
| 776 | 0 | 8 | |i Printed edition: |z 9783540836469 |
| 776 | 0 | 8 | |i Printed edition: |z 9783540714057 |
| 856 | 4 | 0 | |u https://doi.uam.elogim.com/10.1007/978-3-540-71406-4 |z Texto Completo |
| 912 | |a ZDB-2-SBE | ||
| 912 | |a ZDB-2-SXEF | ||
| 950 | |a Business and Economics (SpringerNature-11643) | ||
| 950 | |a Economics and Finance (R0) (SpringerNature-43720) | ||