Corporate taxation in a dynamic world: with 6 tables
Gespeichert in:
1. Verfasser: | |
---|---|
Format: | Buch |
Sprache: | English |
Veröffentlicht: |
Berlin [u.a.]
Springer
2007
|
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis Klappentext |
Beschreibung: | X, 232 S. graph. Darst. |
ISBN: | 9783540714057 3540714057 |
Internformat
MARC
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100 | 1 | |a Panteghini, Paolo |d 1965- |e Verfasser |0 (DE-588)122224248 |4 aut | |
245 | 1 | 0 | |a Corporate taxation in a dynamic world |b with 6 tables |c Paolo M. Panteghini |
264 | 1 | |a Berlin [u.a.] |b Springer |c 2007 | |
300 | |a X, 232 S. |b graph. Darst. | ||
336 | |b txt |2 rdacontent | ||
337 | |b n |2 rdamedia | ||
338 | |b nc |2 rdacarrier | ||
650 | 4 | |a Unternehmen - Steuerrecht - Steuerwirkung - Realoption | |
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Datensatz im Suchindex
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---|---|
adam_text | Contents
I
1
1.1
1.1.1
1.1.2
1.2
1.3
1.3.1
1.3.2
1.4
2
2.1
2.1.1
2.1.2
2.1.3
2.2
2.3
2.4
viii Contents
2.4.1
2.4.2
2.4.3
2.4.4
problem
2.4.5
3
3.1
3.2
3.2.1
3.2.2
3.3
3.4
3.4.1
3.4.2
3.4.3
3.4.4
4
4.1
4.2
4.3
4.3.1
4.3.2
4.3.3
4.4
4.4.1
4.4.2
4.5
4.5.1
4.5.2
4.5.3
4.5.4
4.5.5
4.5.6
5
5.1
5.1.1
Contents ix
5.1.2
5.2
5.3
5.3.1
II Policy issues
6
6.1
6.2
6.2.1
6.2.2
6.3
6.3.1
7
7.1
7.2
7.3
7.4
7.4.1
7.4.2
7.4.3
7.4.4
7.4.5
8
8.1
8.2
9
9.1
9.1.1
9.1.2
9.2
9.2.1
9.2.2
9.3
9.3.1
χ
9.3.2
9.3.3
10
10.1
10.2
10.2.1
10.2.2
10.2.3
10.3
10.4
10.4.1
10.4.2
10.4.3
10.4.4
10.4.5
10.4.6
10.4.7
11
11.1
11.2
References
Index
τ
■ t;
his 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 tech¬
niques 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.
|
adam_txt |
Contents
I
1
1.1
1.1.1
1.1.2
1.2
1.3
1.3.1
1.3.2
1.4
2
2.1
2.1.1
2.1.2
2.1.3
2.2
2.3
2.4
viii Contents
2.4.1
2.4.2
2.4.3
2.4.4
problem
2.4.5
3
3.1
3.2
3.2.1
3.2.2
3.3
3.4
3.4.1
3.4.2
3.4.3
3.4.4
4
4.1
4.2
4.3
4.3.1
4.3.2
4.3.3
4.4
4.4.1
4.4.2
4.5
4.5.1
4.5.2
4.5.3
4.5.4
4.5.5
4.5.6
5
5.1
5.1.1
Contents ix
5.1.2
5.2
5.3
5.3.1
II Policy issues
6
6.1
6.2
6.2.1
6.2.2
6.3
6.3.1
7
7.1
7.2
7.3
7.4
7.4.1
7.4.2
7.4.3
7.4.4
7.4.5
8
8.1
8.2
9
9.1
9.1.1
9.1.2
9.2
9.2.1
9.2.2
9.3
9.3.1
χ
9.3.2
9.3.3
10
10.1
10.2
10.2.1
10.2.2
10.2.3
10.3
10.4
10.4.1
10.4.2
10.4.3
10.4.4
10.4.5
10.4.6
10.4.7
11
11.1
11.2
References
Index
τ
■ t;
his 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 tech¬
niques 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. |
any_adam_object | 1 |
any_adam_object_boolean | 1 |
author | Panteghini, Paolo 1965- |
author_GND | (DE-588)122224248 |
author_facet | Panteghini, Paolo 1965- |
author_role | aut |
author_sort | Panteghini, Paolo 1965- |
author_variant | p p pp |
building | Verbundindex |
bvnumber | BV022400455 |
classification_rvk | QL 400 |
ctrlnum | (OCoLC)255965300 (DE-599)DNB983523312 |
dewey-full | 336.207 |
dewey-hundreds | 300 - Social sciences |
dewey-ones | 336 - Public finance |
dewey-raw | 336.207 |
dewey-search | 336.207 |
dewey-sort | 3336.207 |
dewey-tens | 330 - Economics |
discipline | Wirtschaftswissenschaften |
discipline_str_mv | Wirtschaftswissenschaften |
format | Book |
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index_date | 2024-07-02T17:18:14Z |
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institution | BVB |
isbn | 9783540714057 3540714057 |
language | English |
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spelling | Panteghini, Paolo 1965- Verfasser (DE-588)122224248 aut Corporate taxation in a dynamic world with 6 tables Paolo M. Panteghini Berlin [u.a.] Springer 2007 X, 232 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Unternehmen - Steuerrecht - Steuerwirkung - Realoption Unternehmensbesteuerung / Steuerwirkung / Unternehmer / Realoption / Investition / Entscheidung bei Unsicherheit / Theorie Realoption (DE-588)4752163-6 gnd rswk-swf Steuerwirkung (DE-588)4183235-8 gnd rswk-swf Entscheidung bei Unsicherheit (DE-588)4070864-0 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Unternehmen (DE-588)4061963-1 s Steuerrecht (DE-588)4116614-0 s Steuerwirkung (DE-588)4183235-8 s Entscheidung bei Unsicherheit (DE-588)4070864-0 s Realoption (DE-588)4752163-6 s DE-604 Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015609121&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015609121&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
spellingShingle | Panteghini, Paolo 1965- Corporate taxation in a dynamic world with 6 tables Unternehmen - Steuerrecht - Steuerwirkung - Realoption Unternehmensbesteuerung / Steuerwirkung / Unternehmer / Realoption / Investition / Entscheidung bei Unsicherheit / Theorie Realoption (DE-588)4752163-6 gnd Steuerwirkung (DE-588)4183235-8 gnd Entscheidung bei Unsicherheit (DE-588)4070864-0 gnd Steuerrecht (DE-588)4116614-0 gnd Unternehmen (DE-588)4061963-1 gnd |
subject_GND | (DE-588)4752163-6 (DE-588)4183235-8 (DE-588)4070864-0 (DE-588)4116614-0 (DE-588)4061963-1 |
title | Corporate taxation in a dynamic world with 6 tables |
title_auth | Corporate taxation in a dynamic world with 6 tables |
title_exact_search | Corporate taxation in a dynamic world with 6 tables |
title_exact_search_txtP | Corporate taxation in a dynamic world with 6 tables |
title_full | Corporate taxation in a dynamic world with 6 tables Paolo M. Panteghini |
title_fullStr | Corporate taxation in a dynamic world with 6 tables Paolo M. Panteghini |
title_full_unstemmed | Corporate taxation in a dynamic world with 6 tables Paolo M. Panteghini |
title_short | Corporate taxation in a dynamic world |
title_sort | corporate taxation in a dynamic world with 6 tables |
title_sub | with 6 tables |
topic | Unternehmen - Steuerrecht - Steuerwirkung - Realoption Unternehmensbesteuerung / Steuerwirkung / Unternehmer / Realoption / Investition / Entscheidung bei Unsicherheit / Theorie Realoption (DE-588)4752163-6 gnd Steuerwirkung (DE-588)4183235-8 gnd Entscheidung bei Unsicherheit (DE-588)4070864-0 gnd Steuerrecht (DE-588)4116614-0 gnd Unternehmen (DE-588)4061963-1 gnd |
topic_facet | Unternehmen - Steuerrecht - Steuerwirkung - Realoption Unternehmensbesteuerung / Steuerwirkung / Unternehmer / Realoption / Investition / Entscheidung bei Unsicherheit / Theorie Realoption Steuerwirkung Entscheidung bei Unsicherheit Steuerrecht Unternehmen |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015609121&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015609121&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
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