Decoding the U.S. corporate tax / Daniel N. Shaviro.

Format:

Book

Author/Creator:

Shaviro, Daniel N.

Language:

English

Subjects (All):

Corporations--Taxation--Law and legislation--United States.

Corporations.

Corporations--Taxation--Law and legislation.

United States.

Physical Description:

xvi, 206 pages ; 23 cm

Other Title:

Decoding the US corporate tax

Decoding the United States corporate tax

Place of Publication:

Washington, D.C. : Urban Institute Press, [2009]

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.

Notes:

Includes bibliographical references (pages 191-197) and index.

ISBN:

9780877667575

0877667578

OCLC:

289067807