Decoding the U.S. corporate tax
| Autor principal: | |
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| Formato: | Libro |
| Idioma: | Inglés |
| Publicado: |
Washington :
The Urban Institute Press
2009
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| Materias: | |
| Ver en Universidad de Navarra: | https://unika.unav.edu/discovery/fulldisplay?docid=alma991007751779708016&context=L&vid=34UNAV_INST:VU1&search_scope=34UNAV_TODO&tab=34UNAV_TODO&lang=es |
Tabla de Contenidos:
- 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.
