Corporate Taxation in a Dynamic World

Panteghini, Paolo M.

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PRICE
FOR FREE
AUTHOR
Panteghini, Paolo M.
DATE
2007
ISBN
9783540714057
LANGUAGE
ENGLISH
FILE FORMAT
4,70 MB
FORMAT
FB2 EPUB PDF

BOOK DESCRIPTION

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 and 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.Panteghini, Paolo M. is the author of 'Corporate Taxation in a Dynamic World ', published 2007 under ISBN 9783540714057 and ISBN 3540714057.

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