Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches

Author:   Steven A. Bank (University of California, Los Angeles)
Publisher:   Cambridge University Press
ISBN:  

9781139013284


Publication Date:   07 October 2011
Format:   Electronic book text
Availability:   In stock   Availability explained
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Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches


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Overview

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.

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Author:   Steven A. Bank (University of California, Los Angeles)
Publisher:   Cambridge University Press
Imprint:   Cambridge University Press (Virtual Publishing)
ISBN:  

9781139013284


ISBN 10:   1139013289
Publication Date:   07 October 2011
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Electronic book text
Publisher's Status:   Active
Availability:   In stock   Availability explained
We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately.

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Steven 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.

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