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

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

Label
Anglo-American Corporate Taxation : Tracing the Common Roots of Divergent Approaches
Title
Anglo-American Corporate Taxation
Title remainder
Tracing the Common Roots of Divergent Approaches
Creator
Subject
Genre
Language
eng
Summary
Why did the British and American corporate tax systems diverge early in the twentieth century and is convergence now likely?
Member of
Cataloging source
EBLCP
Dewey number
343.4105267
Index
index present
LC call number
KD5504
LC item number
.B36 2011eb
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
Series statement
Cambridge Tax Law Series
Label
Anglo-American Corporate Taxation : Tracing the Common Roots of Divergent Approaches
Publication
Note
7.3 Convergence?Index
Bibliography note
Includes bibliographical references and index
http://library.link/vocab/branchCode
  • net
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Cover; ANGLO-AMERICAN CORPORATE TAXATION; CAMBRIDGE TAX LAW SERIES; Title; Copyright; Contents; Introduction; 1 A brief history of early Anglo-American corporate income taxation; 1.1 The United Kingdom; 1.1.1 1799-1802; 1.1.2 1803-1815; 1.1.3 1842-1861; 1.1.4 1861-1900; 1.2 United States; 1.2.1 Civil War and Reconstruction; 1.2.2 1894; 1.2.3 1898; 1.3 Conclusion; Part I Twentieth century and the divergence in systems; 2 The United Kingdom; 2.1 1900-18; 2.2 1920-24: Corporation Profits Tax; 2.3 1924-37; 2.4 1937-58; 2.5 1965-73; 3 The United States; 3.1 Revenue Act of 1913
  • 3.2 Revenue Act of 19173.3 Revenue Act of 1918; 3.4 Revenue Act of 1921; 3.5 Revenue Act of 1924; 3.6 Revenue Act of 1926 and the creation of the Joint Committee on Internal Revenue Taxation; 3.7 New Deal and the Undistributed Profits Tax; 3.8 Corporate tax reform in the post-World War II period; Part II Explaining the divergence; 4 Profits; 4.1 Era of liberal dividend policies; 4.1.1 Inadequate financial reporting; USA; UK; Dividends as a form of disclosure; 4.1.2 Liquidity; 4.2 The divergence in dividend policy; 4.2.1 US corporations shift to more conservative dividend policies
  • 4.2.2 British adherence to traditional perspectives on dividend policy4.3 Dividends and corporate income taxation; 4.3.1 USA; 4.3.2 UK; 4.3.3 Reversals; British Profits Tax -- 1947; US dividend tax reform -- 1954; UK classical corporate income tax -- 1965; 5 Power; 5.1 A critique of the formal entity theory explanation; 5.1.1 The use of an entity approach in the UK; 5.1.2 The use of an aggregate approach in the USA; 5.2 The divergence in the nature of the corporation; 5.2.1 Ownership dispersion; USA; UK; 5.2.2 Familial capitalism and the presence of blockholders; Blockholders; Managers
  • 5.2.3 Corporate governance5.3 The effect on corporate tax design; 5.3.1 UK focus on the shareholders; 5.3.2 US focus on the managers; 6 Politics; 6.1 United Kingdom; 6.1.1 World War I and the 1920s; 6.1.2 World War II and the postwar era; 6.1.3 1960s and 1970s; The classical corporate income tax; The return to shareholder imputation; 6.2 United States; 6.2.1 1920s; 6.2.2 The Undistributed Profits Tax; 6.2.3 World War II and the postwar decade; Part III Conclusion; 7 1970s to Present -- A Time of Convergence?; 7.1 United Kingdom; 7.2 United States; 7.2.1 1970s to early 1990s; 7.2.2 2003
Control code
ocn763159221
Dimensions
unknown
Extent
1 online resource (266 pages)
Form of item
online
Isbn
9781283342179
Media category
computer
Media MARC source
rdamedia
Media type code
c
Other control number
9786613342171
http://library.link/vocab/ext/overdrive/overdriveId
334217
http://library.link/vocab/recordID
.b25948994
Specific material designation
remote
System control number
  • (OCoLC)763159221
  • cbo0521887763

Library Locations

    • Deakin University Library - Geelong Waurn Ponds CampusBorrow it
      75 Pigdons Road, Waurn Ponds, Victoria, 3216, AU
      -38.195656 144.304955
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