Anglo-American Corporate Taxation
By:Steven A. Bank
Published on 2011-09-22 by Cambridge University Press
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.
This Book was ranked at 48 by Google Books for keyword Corporate Taxes.
Book ID of Anglo-American Corporate Taxation's Books is 9VwmnwEACAAJ, Book which was written by "Steven A. Bank" have ETAG "62lXd826PYg"
Book which was published by Cambridge University Press since 2011-09-22 have ISBNs, ISBN 13 Code is 9780521887762 and ISBN 10 Code is 0521887763
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