Cover of Paolo M. Panteghini: Corporate Taxation in a Dynamic World

Paolo M. Panteghini Corporate Taxation in a Dynamic World

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Springer Berlin Heidelberg

2007

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978-3-540-71406-4

3-540-71406-5

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This book analyzes the economic principles of modern corporate taxation. It is novel in 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.

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