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Panteghini, Paolo M.

Corporate Taxation in a Dynamic World

Panteghini, Paolo M. - Corporate Taxation in a Dynamic World, ebook

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ISBN: 9783540714064
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Table of contents

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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Keywords: BUSINESS & ECONOMICS / Management Science BUS042000

Author(s)
Publisher
Springer
Publication year
2007
Language
en
Edition
1
Category
Economy
Format
Ebook
eISBN (PDF)
9783540714064

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