TY  - BOOK
AU  - Shaviro,Daniel N.
ED  - ebrary, Inc.
TI  - Decoding the U.S. corporate tax
AV  - KF6455 .S53 2009eb
U1  - 336.2/070973 22
PY  - 2009///
CY  - Washington, D.C.
PB  - Urban Institute Press
KW  - Corporations
KW  - Taxation
KW  - Law and legislation
KW  - United States
KW  - Electronic books
KW  - local
N1  - Includes bibliographical references (p. 191-197); Why 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; Electronic reproduction; Palo Alto, Calif.; ebrary; 2011; Available via World Wide Web; Access may be limited to ebrary affiliated libraries
UR  - http://site.ebrary.com/lib/welingkar/Doc?id=10552194
ER  -