| 000 | 02640nam a22004335i 4500 | ||
|---|---|---|---|
| 001 | 978-3-540-71406-4 | ||
| 003 | DE-He213 | ||
| 005 | 20161121231001.0 | ||
| 007 | cr nn 008mamaa | ||
| 008 | 100301s2007 gw | s |||| 0|eng d | ||
| 020 |
_a9783540714064 _9978-3-540-71406-4 |
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| 024 | 7 |
_a10.1007/978-3-540-71406-4 _2doi |
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| 050 | 4 | _aHJ9-9940 | |
| 072 | 7 |
_aKFFD _2bicssc |
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| 072 | 7 |
_aBUS051000 _2bisacsh |
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| 082 | 0 | 4 |
_a336 _223 |
| 100 | 1 |
_aPanteghini, Paolo M. _eauthor. |
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| 245 | 1 | 0 |
_aCorporate Taxation in a Dynamic World _h[electronic resource] / _cby Paolo M. Panteghini. |
| 264 | 1 |
_aBerlin, Heidelberg : _bSpringer Berlin Heidelberg, _c2007. |
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| 300 |
_aXII, 232 p. 6 illus. _bonline resource. |
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| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 347 |
_atext file _bPDF _2rda |
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| 505 | 0 | _aBasic 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. | |
| 520 | _aThis 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. | ||
| 650 | 0 | _aTax accounting. | |
| 650 | 0 | _aTax laws. | |
| 650 | 0 | _aPublic finance. | |
| 650 | 1 | 4 | _aEconomics. |
| 650 | 2 | 4 | _aPublic Economics. |
| 650 | 2 | 4 | _aBusiness Taxation/Tax Law. |
| 710 | 2 | _aSpringerLink (Online service) | |
| 773 | 0 | _tSpringer eBooks | |
| 776 | 0 | 8 |
_iPrinted edition: _z9783540714057 |
| 856 | 4 | 0 | _uhttp://dx.doi.org/10.1007/978-3-540-71406-4 |
| 912 | _aZDB-2-SBE | ||
| 950 | _aBusiness and Economics (Springer-11643) | ||
| 999 |
_c506814 _d506814 |
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