Why have a corporate tax?
Efficiency problems with the corporate tax
Pillars of sand in the structure of the corporate tax
"Old Harberger" versus "new Harberger" and the incidence of the corporate tax
The old view versus the new view of dividend taxation
Debt and equity : trade-off theory versus the Miller equilibrium
U.S. international tax rules : the basics
International tax policy dilemmas
The emerging brave new world
Other possible new directions for the U.S. corporate tax.
