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