Corporate Taxation in a Dynamic World

by Paolo M. Panteghini

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.

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Year of publication:	2007
Other Persons:	Panteghini, Paolo (contributor)
Publisher:	Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
Subject:	Unternehmensbesteuerung \| Corporate taxation \| Steuerwirkung \| Tax effects \| Entrepreneurship \| Entrepreneurship approach \| Realoptionsansatz \| Real options analysis \| Investition \| Investment \| Entscheidung unter Unsicherheit \| Decision under uncertainty \| Theorie \| Theory \| Unternehmen \| Steuerrecht \| Entscheidung bei Unsicherheit \| Realoption
Description of contents:	Table of Contents [d-nb.info] ; Description [swbplus.bsz-bw.de]

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Extent:	Online-Ressource (XI, 232 p. 6 illus, digital)
Series:	SpringerLink / Bücher
Type of publication:	Book / Working Paper
Language:	English
Notes:	Literaturverz. S. 205 - 225 Front Matter; 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?; R-based or S-based taxation?; Conclusions and topics for future research; Back Matter
ISBN:	978-3-540-71406-4 ; 978-3-540-71405-7
Other identifiers:	10.1007/978-3-540-71406-4 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013520680