The U.S. corporate tax
By: Daniel N. Shaviro.
Publisher: Urban Institute Press
Published: 2008
Place of publication: Washington, D.C
Language: eng
Number of pages: 206
ISBN-13: 9780877667575
Subjects: Corporations -- Taxation -- Law and legislation -- United States
Other titles: US corporate tax; United States corporate tax
Notes: Includes bibliographical references and index.
Table of contents: title: Why have a corporate tax?; title: Efficiency problems with the corporate tax; title: Pillars of sand in the structure of the corporate tax; title: "Old harberger" versus "new harberger" and the structure of the corporate tax; title: The "old view" versus the "new view" of dividend taxation; title: Debt and equity : trade-off theory versus the Miller equilibrium; title: U.S. international tax rules : the basics; title: International tax policy dilemmas; title: The emerging brave new world; title: Corporate integration; title: Other possible new directions for the U.S. corporate tax.