2007

Corporate Taxation in a Dynamic World

Authors:

ISBN: 978-3-540-71405-7 (Print) 978-3-540-71406-4 (Online)

Table of contents (11 chapters)

  1. Front Matter

    Pages i-xi

  2. Basic issues

    1. Front Matter

      Pages 1-1

    2. No Access

      Book Chapter

      Pages 3-14

      The real option approach

    3. No Access

      Book Chapter

      Pages 15-40

      The entrepreneurial decision

    4. No Access

      Book Chapter

      Pages 41-55

      The choice of the organizational form

    5. No Access

      Book Chapter

      Pages 57-89

      The tax treatment of debt financing

    6. No Access

      Book Chapter

      Pages 91-106

      Foreign Direct Investment and tax avoidance

  3. Policy issues

    1. Front Matter

      Pages 107-107

    2. No Access

      Book Chapter

      Pages 109-133

      Corporate tax base options

    3. No Access

      Book Chapter

      Pages 135-150

      Broad or narrow tax bases?

    4. No Access

      Book Chapter

      Pages 151-160

      Risk-adjusted or risk-free imputation rate?

    5. No Access

      Book Chapter

      Pages 161-175

      Full loss offset or no-loss offset?

    6. No Access

      Book Chapter

      Pages 177-198

      R-based or S-based taxation?

    7. No Access

      Book Chapter

      Pages 199-203

      Conclusions and topics for future research

  4. Back Matter

    Pages 205-232