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Corporate Taxation in a Dynamic World

by Panteghini, Paolo M

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Description

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.

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Product Details

  • Oct 15, 2010 Pub Date:
  • 3642090575 ISBN-10:
  • 9783642090578 ISBN-13:
  • English Language