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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:
Corporations > Taxation > United States. > Law and legislation
Online Access:http://site.ebrary.com/lib/ucy/Doc?id=10552194
Table of Contents:
  • 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.

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