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The Resource Anglo-American corporate taxation : tracing the common roots of divergent approaches

Anglo-American corporate taxation : tracing the common roots of divergent approaches

Label
Anglo-American corporate taxation : tracing the common roots of divergent approaches
Title
Anglo-American corporate taxation : tracing the common roots of divergent approaches
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. This book 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
http://library.link/vocab/creatorName
Bank, S.A
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Cambridge Tax Law Series
http://library.link/vocab/subjectName
  • corporate income tax
  • history of taxation
Label
Anglo-American corporate taxation : tracing the common roots of divergent approaches
Instantiates
Publication
Extent
v, 257 p.
Isbn
9780521887762
Label
Anglo-American corporate taxation : tracing the common roots of divergent approaches
Publication
Extent
v, 257 p.
Isbn
9780521887762

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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