Corporate Taxation in a Dynamic World
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ISBN-13:
9783642090578
Veröffentl:
2010
Einband:
Paperback
Erscheinungsdatum:
15.10.2010
Seiten:
244
Autor:
Paolo M. Panteghini
Gewicht:
376 g
Format:
235x155x14 mm
Sprache:
Englisch
Beschreibung:
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.
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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