Corporate Taxation in a Dynamic World

Name: Corporate Taxation in a Dynamic World
Author: Paolo M. Panteghini

Gebonden Engels 2007 2007e druk 9783540714057

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Samenvatting

This book analyzes the economic principles of modern corporate taxation. It is novel in two respects. First of all, it analyzes not only the effects of taxation on firms' marginal choices, but also focuses on the impact of taxation on discrete choices, such as plant location, R and D investment, and new marketing programs. The second novelty is represented by the application of option pricing techniques to corporate taxation.

Specificaties

ISBN13:9783540714057

Taal:Engels

Bindwijze:gebonden

Aantal pagina's:232

Uitgever:Springer Berlin Heidelberg

Druk:2007

Hoofdrubriek:Financieel management, Financieel management

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Inhoudsopgave

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.