Analyzes the economic principles of modern corporate taxation. Discusses 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; corporate tax base options; broad or narrow tax bases; risk-adjusted or risk-free imputation rate; full loss offset or no-loss offset; and R-based or S-based taxation.
Corporate Taxation in a Dynamic World
PANTEGHINI, Paolo
2007-01-01
Abstract
Analyzes the economic principles of modern corporate taxation. Discusses 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; corporate tax base options; broad or narrow tax bases; risk-adjusted or risk-free imputation rate; full loss offset or no-loss offset; and R-based or S-based taxation.File in questo prodotto:
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