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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Panteghini, Paolo M. (Autor)
Autor Corporativo: SpringerLink (Online service)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Berlin, Heidelberg : Springer Berlin Heidelberg : Imprint: Springer, 2007.
Edición:1st ed. 2007.
Temas:
Finance, Public.
Business enterprises-Taxation.
Business tax-Law and legislation.
Public Economics.
Business Taxation and Tax Law.
Acceso en línea:Texto Completo
Tabla de Contenidos:
  • 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.

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