Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Anglo-American Corporate Taxation PDF full book. Access full book title Anglo-American Corporate Taxation by Steven A. Bank. Download full books in PDF and EPUB format.
Author: Steven A. Bank Publisher: Cambridge University Press ISBN: 113950259X Category : Law Languages : en Pages : 265
Book Description
The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends received. Under the American approach, by contrast, corporate and shareholder income taxes have remained separate under what is called a 'classical' system in which shareholders receive little or no relief from a second layer of taxes on dividends. Steven A. Bank explores the evolution of the corporate income tax systems in each country during the nineteenth and twentieth centuries to understand the common legal, economic, political and cultural forces that produced such divergent approaches and explains why convergence may be likely in the future as each country grapples with corporate taxation in an era of globalization.
Author: Steven A. Bank Publisher: Cambridge University Press ISBN: 113950259X Category : Law Languages : en Pages : 265
Book Description
The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends received. Under the American approach, by contrast, corporate and shareholder income taxes have remained separate under what is called a 'classical' system in which shareholders receive little or no relief from a second layer of taxes on dividends. Steven A. Bank explores the evolution of the corporate income tax systems in each country during the nineteenth and twentieth centuries to understand the common legal, economic, political and cultural forces that produced such divergent approaches and explains why convergence may be likely in the future as each country grapples with corporate taxation in an era of globalization.
Author: United States. Congress. Senate. Select Committee on Small Business Publisher: ISBN: Category : Legislative hearings Languages : en Pages : 648
Author: Steven A. Bank Publisher: Oxford University Press, USA ISBN: 0195326199 Category : Business & Economics Languages : en Pages : 304
Book Description
This historical account of the evolution of the corporate income tax in America explains the origins of corporate income tax. Banks shows that political, economic, and social forces transformed it from a sword against evasion of the individual income tax to a shield against government and shareholder interference.
Author: Steven A. Bank
Author: Steven A. Bank
Author: United States. Department of the Treasury. Library
Author: 
Author: 
Author: United States. Department of the Treasury. Library
Author: National Tax Association-Tax Institute of America
Author: 
Author: United States. Congress. Senate. Select Committee on Small Business
Author: Steven A. Bank
Author: National Tax Association-Tax Institute of America