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

Saved in:
Bibliographic Details
Main Author: Shaviro, Daniel N.
Corporate Author: Urban Institute
Other title:Decoding the US corporate tax.
Decoding the United States corporate tax.
Format: Book
Published: Washington, D.C. : Urban Institute Press, [2009]
Table of Contents:
  • PART I : BASICS: Why have a corporate tax?
  • Efficiency problems with the corporate tax
  • Pillars of sand in the structure of corporate taxation
  • PART II : ECONOMIC THEORY MEETS THE CORPORATE TAX: "Old Harberger" versus "new Harberger" and the incidence of the corporate tax
  • The old view versus the new view of dividend taxation
  • Debt and equity : trade-off theory versus the Miller equilibrium
  • PART III : THE INTERNATIONAL DIMENSION: U.S. international tax rules : the basics
  • International tax policy dilemmas
  • PART IV : WHERE IS THE CORPORATE TAX HEADED?: The emerging brave new world
  • Corporate integration
  • Other possible new directions for the U.S. corporate tax.