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Anglo-American Corporate Taxation : Tracing the Common Roots of Divergent Approaches.
Why did the British and American corporate tax systems diverge early in the twentieth century and is convergence now likely?
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Cambridge :
Cambridge University Press,
2011.
|
| Colección: | Cambridge tax law series.
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Bank, Steven A. | |
| 245 | 1 | 0 | |a Anglo-American Corporate Taxation : |b Tracing the Common Roots of Divergent Approaches. |
| 260 | |a Cambridge : |b Cambridge University Press, |c 2011. | ||
| 300 | |a 1 online resource (266 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Cambridge Tax Law Series | |
| 505 | 0 | |a Cover; ANGLO-AMERICAN CORPORATE TAXATION; CAMBRIDGE TAX LAW SERIES; Title; Copyright; Contents; Introduction; 1 A brief history of early Anglo-American corporate income taxation; 1.1 The United Kingdom; 1.1.1 1799-1802; 1.1.2 1803-1815; 1.1.3 1842-1861; 1.1.4 1861-1900; 1.2 United States; 1.2.1 Civil War and Reconstruction; 1.2.2 1894; 1.2.3 1898; 1.3 Conclusion; Part I Twentieth century and the divergence in systems; 2 The United Kingdom; 2.1 1900-18; 2.2 1920-24: Corporation Profits Tax; 2.3 1924-37; 2.4 1937-58; 2.5 1965-73; 3 The United States; 3.1 Revenue Act of 1913. | |
| 505 | 8 | |a 3.2 Revenue Act of 19173.3 Revenue Act of 1918; 3.4 Revenue Act of 1921; 3.5 Revenue Act of 1924; 3.6 Revenue Act of 1926 and the creation of the Joint Committee on Internal Revenue Taxation; 3.7 New Deal and the Undistributed Profits Tax; 3.8 Corporate tax reform in the post-World War II period; Part II Explaining the divergence; 4 Profits; 4.1 Era of liberal dividend policies; 4.1.1 Inadequate financial reporting; USA; UK; Dividends as a form of disclosure; 4.1.2 Liquidity; 4.2 The divergence in dividend policy; 4.2.1 US corporations shift to more conservative dividend policies. | |
| 505 | 8 | |a 4.2.2 British adherence to traditional perspectives on dividend policy4.3 Dividends and corporate income taxation; 4.3.1 USA; 4.3.2 UK; 4.3.3 Reversals; British Profits Tax -- 1947; US dividend tax reform -- 1954; UK classical corporate income tax -- 1965; 5 Power; 5.1 A critique of the formal entity theory explanation; 5.1.1 The use of an entity approach in the UK; 5.1.2 The use of an aggregate approach in the USA; 5.2 The divergence in the nature of the corporation; 5.2.1 Ownership dispersion; USA; UK; 5.2.2 Familial capitalism and the presence of blockholders; Blockholders; Managers. | |
| 505 | 8 | |a 5.2.3 Corporate governance5.3 The effect on corporate tax design; 5.3.1 UK focus on the shareholders; 5.3.2 US focus on the managers; 6 Politics; 6.1 United Kingdom; 6.1.1 World War I and the 1920s; 6.1.2 World War II and the postwar era; 6.1.3 1960s and 1970s; The classical corporate income tax; The return to shareholder imputation; 6.2 United States; 6.2.1 1920s; 6.2.2 The Undistributed Profits Tax; 6.2.3 World War II and the postwar decade; Part III Conclusion; 7 1970s to Present -- A Time of Convergence?; 7.1 United Kingdom; 7.2 United States; 7.2.1 1970s to early 1990s; 7.2.2 2003. | |
| 500 | |a 7.3 Convergence?Index. | ||
| 520 | |a Why did the British and American corporate tax systems diverge early in the twentieth century and is convergence now likely? | ||
| 504 | |a Includes bibliographical references and index. | ||
| 588 | 0 | |a Print version record. | |
| 546 | |a English. | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a Corporations |x Taxation |x Law and legislation |z Great Britain |x History. | |
| 650 | 0 | |a Income tax |x Law and legislation |z Great Britain |x History. | |
| 650 | 0 | |a Corporations |x Taxation |x Law and legislation |z United States |x History. | |
| 650 | 0 | |a Income tax |x Law and legislation |z United States |x History. | |
| 650 | 7 | |a LAW |x Taxation. |2 bisacsh | |
| 650 | 7 | |a Corporations |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst00879949 | |
| 650 | 7 | |a Income tax |x Law and legislation. |2 fast |0 (OCoLC)fst00968749 | |
| 651 | 7 | |a Great Britain. |2 fast |0 (OCoLC)fst01204623 | |
| 651 | 7 | |a United States. |2 fast |0 (OCoLC)fst01204155 | |
| 655 | 7 | |a History. |2 fast |0 (OCoLC)fst01411628 | |
| 776 | 0 | 8 | |i Print version: |a Bank, Steven A. |t Anglo-American Corporate Taxation : Tracing the Common Roots of Divergent Approaches. |d Cambridge : Cambridge University Press, ©2011 |z 9780521887762 |
| 830 | 0 | |a Cambridge tax law series. | |
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