Decoding the U.S. corporate tax
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http://site.ebrary.com/lib/rucke/Doc?id=10552194
- An electronic book accessible through the World Wide Web; click to view
Includes bibliographical references (p. 191-197).
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.
Electronic reproduction. Palo Alto, Calif. : ebrary, 2011. Available via World Wide Web. Access may be limited to ebrary affiliated libraries.
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