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Details about  Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approac

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Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approac
Anglo-American-Corporate-Taxation-Tracing-the-Common-Roots-of-Divergent-Approac
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29 Jul, 2014 10:14:07 AEST
Price:
AU $165.15
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AU $7.50 Standard Postage | See details
Item location:
Priority Airmail from England, United Kingdom

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eBay item number:
231270515377
Seller assumes all responsibility for this listing.

Item specifics

Condition:
Brand new: A new, unread, unused book in perfect condition with no missing or damaged pages. See the seller's ... Read moreabout the condition
Publisher:

Cambridge University Press

ISBN-13:

9780521887762

ISBN-10:

0521887763

Format:

Hardback

ISBN:

0521887763

Detailed item info

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 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, ecomic, 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.

Key Features
Author(s)Steven A. Bank
PublisherCambridge University Press
Date of Publication22/09/2011
LanguageEnglish
FormatHardback
ISBN-100521887763
ISBN-139780521887762
SubjectNational Law: Professional
Series TitleCambridge Tax Law Series

Publication Data
Place of PublicationCambridge
Country of PublicationUnited Kingdom
ImprintCambridge University Press
Content NoteIllustrations

Dimensions
Weight540 g
Width152 mm
Height228 mm
Spine16 mm

Description
Table Of ContentsIntroduction; 1. A brief history of Early Anglo-American corporate income taxation; Part I. Twentieth Century and the Divergence in Systems: 2. The United Kingdom; 3. The United States; Part II. Explaining the Divergence: 4. Profits; 5. Power; 6. Politics; Part III. Conclusion: 7. 1970s to present: a time of convergence?
Author BiographySteven Bank is a professor of law at the University of California, Los Angeles, School of Law, where he uses history and finance to explore the taxation of business entities in the United States and other countries.

Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.

Title: Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches
Author: Bank, Steven A.

Publisher:Cambridge Univ Pr
Publication Date:Sep-22-2011
Pages:300
Binding:Hardcover
Edition:1st
Dimensions (inches):6.50 (W) x 9.50 (H) x 0.75 (D)
ISBN:0521887763
Subject:Law / Taxation

Description: "Over the last century, countries have typically followed either the United States model or the United Kingdom model in taxing corporate income. In the U.S., corporations are subject to tax as separate entities under what is called the classical system. Income is taxed first to the corporation when earned and a second time to the shareholders when distributed as a dividend. This double taxation was mitigated to some extent in the U.S. by a 2003 reduction in the rate applied to the shareholder-level tax on certain dividend payments, but it left the basic double tax system intact. The U.K. system of corporate taxation has traditionally stood in sharp contrast to the U.S. approach by integrating the corporate income tax with the taxation of shareholders"--

"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"--

Provided by publisher.


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