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:   Undefined
Availability:   In stock   Availability explained
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Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches


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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:   Undefined
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.

Table of Contents

Introduction; 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?

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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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