Part I. Basic issues
1. The real option approach
2. The entrepreneurial decision
3. The choice of the organizational form
4. The tax treatment of debt financing
5. Foreign Direct Investment and tax avoidance
Part II. Policy issues
6. Corporate tax base options
7. Broad or narrow tax bases?
8. Risk-adjusted or risk-free imputation rate?
9. Full loss offset or no-loss offset?
10. R-based or S-based taxation?
11. Conclusions and topics for future research
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