Corporate Taxation in a Dynamic World

• Main Author: Panteghini, Paolo M. (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Berlin, Heidelberg : Springer Berlin Heidelberg, 2007.
• Subjects: Tax accounting.; Tax laws.; Public finance.; Economics.; Public Economics.; Business Taxation/Tax Law.

This book analyzes the economic principles of modern corporate taxation. With respect to the existing products it represents a novelty in at least two respects. First of all, it analyzes not only the effects of taxation on firms' marginal choices, but also focuses on the impact of taxation on d...

Table of Contents:

• Basic issues
• The real option approach
• The entrepreneurial decision
• The choice of the organizational form
• The tax treatment of debt financing
• Foreign Direct Investment and tax avoidance
• Policy issues
• Corporate tax base options
• Broad or narrow tax bases?
• Risk-adjusted or risk-free imputation rate?
• Full loss offset or no-loss offset?
• R-based or S-based taxation?
• Conclusions and topics for future research.