01879nam a2200349 a 4500001001200000003000800012006001900020007001500039008004100054010001700095020002500112020002700137040002100164035002100185043001200206050002400218082002100242100002300263245008100286246003400367246004500401260005500446300002400501504005400525505054300579533015201122650006401274655002901338710001701367856012601384999001901510ebr10552194CaPaEBRm        u        cr cn|||||||||081212s2009    dcua    sb    000 0 eng d  z  2008051686  z9780877667575 (pbk.)  z9780877668138 (e-book)  aCaPaEBRcCaPaEBR  a(OCoLC)794490130  an-us---14aKF6455b.S53 2009eb04a336.2/0709732221 aShaviro, Daniel N.10aDecoding the U.S. corporate taxh[electronic resource] /cDaniel N. Shaviro.3 aDecoding the US corporate tax3 aDecoding the United States corporate tax  aWashington, D.C. :bUrban Institute Press,cc2009.  axvi, 199 p. :bill.  aIncludes bibliographical references (p. 191-197).0 aWhy 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.  aElectronic reproduction.bPalo Alto, Calif. :cebrary,d2011.nAvailable via World Wide Web.nAccess may be limited to ebrary affiliated libraries. 0aCorporationsxTaxationxLaw and legislationzUnited States. 7aElectronic books.2local2 aebrary, Inc.40uhttp://site.ebrary.com/lib/rucke/Doc?id=10552194zAn electronic book accessible through the World Wide Web; click to view  c199279d199279