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

Informationen zum Autor 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. Klappentext Why did the British and American corporate tax systems diverge early in the twentieth century and is convergence now likely? Zusammenfassung This book is not just for tax and public finance specialists! but for anyone interested in the development of the British and American corporation over the last century! the impact of law! politics! economics and culture on corporate taxation! and the effect of globalization in breaking down national distinctions. Inhaltsverzeichnis 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?

Dettagli sul prodotto

• Autori: Steven A. Bank, Steven A. (University of California Bank, Bank Steven A.
• Editore: Cambridge University Press ELT
• Lingue: Inglese
• Formato: Copertina rigida
• Pubblicazione: 22.09.2011
• EAN: 9780521887762
• ISBN: 978-0-521-88776-2
• Pagine: 266
• Serie: Cambridge Tax Law Series; Cambridge Tax Law; Cambridge Tax Law; Cambridge Tax Law Series
• Categorie: Guide e manuali > Diritto, professione, finanze > Imposte; Scienze sociali, diritto, economia > Diritto > Diritto internazionale, diritto degli stranieri; Law, Finance, LAW / Taxation, Commercial law, Economic history, United Kingdom, Great Britain, Taxation, Legal History, United States of America, USA, Early modern history: c 1450/1500 to c 1700, Public finance and taxation, Corporate and business tax