Product Description
Anglo-American Corporate Taxation
Tracing the Common Roots of Divergent Approaches
Why did the British and American corporate tax systems diverge early in the twentieth century and is convergence now likely?
Steven A. Bank (Author)
9780521887762, Cambridge University Press
Hardback, published 22 September 2011
266 pages
23.5 x 15.6 x 1.6 cm, 0.54 kg
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 explo]
Anglo-American Corporate Taxation Bank Hardback Cambridge University Press
Anglo-American Corporate Taxation
Tracing the Common Roots of Divergent Approaches
Why did the British and American corporate tax systems diverge early in the twentieth century and is convergence now likely?
Steven A. Bank (Author)
9780521887762, Cambridge University Press
Hardback, published 22 September 2011
266 pages
23.5 x 15.6 x 1.6 cm, 0.54 kg
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 explo]
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