000333680 000__ 01468cam\a2200289\a\4500 000333680 001__ 333680 000333680 005__ 20210513122111.0 000333680 008__ 081212s2009\\\\dcu\\\\\\b\\\\001\0\eng\\ 000333680 010__ $$a 2008051686 000333680 020__ $$a9780877667575 (pbk.) 000333680 020__ $$a0877667578 (pbk.) 000333680 035__ $$a(OCoLC)ocn289067807 000333680 040__ $$aDLC$$cDLC$$dYDXCP$$dBTCTA$$dYLS$$dNDL$$dBWX$$dCDX$$dOCLCQ 000333680 042__ $$apcc 000333680 043__ $$an-us--- 000333680 049__ $$aISEA 000333680 05000 $$aKF6455$$b.S53 2009 000333680 08200 $$a336.2/070973$$222 000333680 1001_ $$aShaviro, Daniel N. 000333680 24510 $$aDecoding the U.S. corporate tax /$$cDaniel N. Shaviro. 000333680 2463_ $$aDecoding the US corporate tax 000333680 2463_ $$aDecoding the United States corporate tax 000333680 260__ $$aWashington, D.C. :$$bUrban Institute Press,$$cc2009. 000333680 300__ $$axvi, 206 p. ;$$c23 cm. 000333680 504__ $$aIncludes bibliographical references and index. 000333680 5050_ $$aWhy 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. 000333680 650_0 $$aCorporations$$xTaxation$$xLaw and legislation$$zUnited States. 000333680 85200 $$bgen$$hKF6455$$i.S53$$i2009 000333680 909CO $$ooai:library.usi.edu:333680$$pGLOBAL_SET 000333680 980__ $$aBIB 000333680 980__ $$aBOOK