The Resource Corporate Taxation in a Dynamic World, by Paolo M. Panteghini, (electronic resource)

Corporate Taxation in a Dynamic World, by Paolo M. Panteghini, (electronic resource)

Label
Corporate Taxation in a Dynamic World
Title
Corporate Taxation in a Dynamic World
Statement of responsibility
by Paolo M. Panteghini
Creator
Author
Author
Subject
Language
  • eng
  • eng
Summary
This book analyzes the economic principles of modern corporate taxation. With respect to the existing products it represents a novelty in at least 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&D investment, and new marketing programs. The second novelty is represented by the application of option pricing techniques to corporate taxation. To give an idea of the importance of options it is sufficient to say that managers are aware that new business programs are an opportunity and not an obligation. This means that they behave as if they owned option-rights. Due to the partial irreversibility of their choices, they know that the exercise of such options reduces their business flexibility
http://library.link/vocab/creatorName
Panteghini, Paolo M
Dewey number
330
http://bibfra.me/vocab/relation/httpidlocgovvocabularyrelatorsaut
bC414JnjkGI
Language note
English
LC call number
HJ9-9940
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/subjectName
  • Public finance
  • Tax accounting
  • Public Economics
  • Business Taxation/Tax Law
Label
Corporate Taxation in a Dynamic World, by Paolo M. Panteghini, (electronic resource)
Instantiates
Publication
Note
Description based upon print version of record
Bibliography note
Includes bibliographical references and index
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
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
Dimensions
unknown
Edition
1st ed. 2007.
Extent
1 online resource (241 p.)
Form of item
online
Isbn
9781280864780
Media category
computer
Media type code
c
Other control number
10.1007/978-3-540-71406-4
Specific material designation
remote
System control number
  • (CKB)1000000000284343
  • (EBL)301758
  • (OCoLC)185026840
  • (SSID)ssj0000130940
  • (PQKBManifestationID)11140103
  • (PQKBTitleCode)TC0000130940
  • (PQKBWorkID)10085281
  • (PQKB)10162603
  • (SSID)ssj0000769131
  • (PQKBManifestationID)12379003
  • (PQKBTitleCode)TC0000769131
  • (PQKBWorkID)10767628
  • (PQKB)10667780
  • (DE-He213)978-3-540-71406-4
  • (MiAaPQ)EBC301758
  • (EXLCZ)991000000000284343
Label
Corporate Taxation in a Dynamic World, by Paolo M. Panteghini, (electronic resource)
Publication
Note
Description based upon print version of record
Bibliography note
Includes bibliographical references and index
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
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
Dimensions
unknown
Edition
1st ed. 2007.
Extent
1 online resource (241 p.)
Form of item
online
Isbn
9781280864780
Media category
computer
Media type code
c
Other control number
10.1007/978-3-540-71406-4
Specific material designation
remote
System control number
  • (CKB)1000000000284343
  • (EBL)301758
  • (OCoLC)185026840
  • (SSID)ssj0000130940
  • (PQKBManifestationID)11140103
  • (PQKBTitleCode)TC0000130940
  • (PQKBWorkID)10085281
  • (PQKB)10162603
  • (SSID)ssj0000769131
  • (PQKBManifestationID)12379003
  • (PQKBTitleCode)TC0000769131
  • (PQKBWorkID)10767628
  • (PQKB)10667780
  • (DE-He213)978-3-540-71406-4
  • (MiAaPQ)EBC301758
  • (EXLCZ)991000000000284343

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