Coverart for item
The Resource Anglo-American corporate taxation : tracing the common roots of divergent approaches, Steven A. Bank, (electronic resource)

Anglo-American corporate taxation : tracing the common roots of divergent approaches, Steven A. Bank, (electronic resource)

Label
Anglo-American corporate taxation : tracing the common roots of divergent approaches
Title
Anglo-American corporate taxation
Title remainder
tracing the common roots of divergent approaches
Statement of responsibility
Steven A. Bank
Creator
Subject
Language
eng
Summary
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.--
Member of
Assigning source
Provided by publisher
Cataloging source
UkCbUP
http://library.link/vocab/creatorDate
1969-
http://library.link/vocab/creatorName
Bank, Steven A.
Index
index present
Literary form
non fiction
Nature of contents
dictionaries
Series statement
  • Cambridge tax law series
  • Cambridge Social Sciences eBooks
http://library.link/vocab/subjectName
  • Corporations
  • Income tax
  • Corporations
  • Income tax
Label
Anglo-American corporate taxation : tracing the common roots of divergent approaches, Steven A. Bank, (electronic resource)
Link
https://eui.idm.oclc.org/login?url=https://doi.org/10.1017/CBO9781139013284
Instantiates
Publication
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
A brief history of early Anglo-American corporate income taxation -- Part I. Twentieth century and the divergence in systems -- The United Kingdom -- The United States -- Part II. Ecplaining the divergence -- Profits -- Power -- Politics -- Part III. Conclusion -- 1970s to present : a time of convergence?
Control code
CR9781139013284
Dimensions
unknown
Extent
1 online resource (v, 257 pages)
Form of item
online
Governing access note
Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
Isbn
9781139013284
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other physical details
digital, PDF file(s).
Specific material designation
remote
System control number
(OCoLC)763159221
Label
Anglo-American corporate taxation : tracing the common roots of divergent approaches, Steven A. Bank, (electronic resource)
Link
https://eui.idm.oclc.org/login?url=https://doi.org/10.1017/CBO9781139013284
Publication
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
A brief history of early Anglo-American corporate income taxation -- Part I. Twentieth century and the divergence in systems -- The United Kingdom -- The United States -- Part II. Ecplaining the divergence -- Profits -- Power -- Politics -- Part III. Conclusion -- 1970s to present : a time of convergence?
Control code
CR9781139013284
Dimensions
unknown
Extent
1 online resource (v, 257 pages)
Form of item
online
Governing access note
Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
Isbn
9781139013284
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other physical details
digital, PDF file(s).
Specific material designation
remote
System control number
(OCoLC)763159221

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