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   <subfield code="b">A111</subfield>
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   <subfield code="a">Auerbach, Alan J</subfield>
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   <subfield code="a">Taxing corporate income in the 21st century</subfield>
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  <datafield tag="245" ind1=" " ind2="0">
   <subfield code="c">Alan J. Auerbach, James R. Hines, Jr., Joel Slemrod</subfield>
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   <subfield code="a">New York</subfield>
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   <subfield code="b">Cambridge University Press</subfield>
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   <subfield code="c">2007</subfield>
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  <datafield tag="520" ind1=" " ind2=" ">
   <subfield code="a">In this book most of the top stars of public finance economics grapple with a series of issues surrounding the taxation of corporate income. These include, among others, the reactions of corporations to changes in the corporate tax rate, tha reactions of the market to changes in the tax on dividends, and the efforts of corporations ( by choosing their location, by their debt-finance decisions, and by other means) to reduce their tax liabilities</subfield>
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   <subfield code="a">Corporations,Tập đoàn</subfield>
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   <subfield code="x">Taxation,Thuế</subfield>
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   <subfield code="i">Tuyến</subfield>
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   <subfield code="a">Trung tâm Học liệu Trường Đại học Cần Thơ</subfield>
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