Decoding the U.S. corporate tax

Main Author: Shaviro, Daniel N.
Corporate Author: ebrary, Inc.
Format: Book
Language:English
Published: Decoding the United States corporate tax Washington, D.C. : Urban Institute Press, c2009.
Subjects:
Online Access:http://site.ebrary.com/lib/ucy/Doc?id=10552194
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240 1 0 |a Decoding the US corporate tax 
245 1 0 |a Decoding the U.S. corporate tax  |c Daniel N. Shaviro. 
246 3 |a Decoding the US corporate tax 
260 |a Decoding the United States corporate tax  |b Urban Institute Press,  |c c2009.  |a Washington, D.C. : 
300 |a xvi, 199 p. :  |b ill. 
504 |a Includes bibliographical references (p. 191-197). 
505 0 |a 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 structure 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. 
650 0 |a Corporations  |x Taxation  |z United States.  |x Law and legislation 
710 2 |a ebrary, Inc. 
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