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
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