urban institute press

Decoding the U.S. Corporate Tax | Table of Contents

Decoding the U.S. Corporate Tax Cover

Acknowledgments

Introduction

Part One: Basics

1. Why Have a Corporate Tax?

2. Efficiency Problems with the Corporate Tax

3. Pillars of Sand in the Structure of the Corporate Tax

Part Two: Economic Theory Meets the Corporate Tax

4. "Old Harberger" versus "New Harberger" and the Structure of the Corporate Tax

5. The Old View versus the New View of Dividend Taxation

6 Debt and Equity: Trade-Off Theory versus the Miller Equilibrium

Part Three: The International Dimension

7. U.S. International Tax Rules: The Basics

8. International Tax Policy Dilemmas

Part Four: Where Is the Corporate Tax Headed?

9. The Emerging Brave New World

10. Corporate Integration

11. Other Possible New Directions for the U.S. Corporate Tax

About the Author

Index

 

 

Decoding the U.S. Corporate Tax, by Daniel N. Shaviro, is available from the Urban Institute Press (ISBN 978-0-87766-757-5, paper, 220 pages, $26.50).

2011 Urban Institute | Contact Us | Privacy Policy