Download e-book for iPad: Anglo-American Corporate Taxation (Cambridge Tax Law Series) by Steven A. Bank

By Steven A. Bank

the united kingdom and the united states have traditionally represented contrary ends of the spectrum of their ways to taxing company source of revenue. lower than the British process, company and shareholder source of revenue taxes were built-in below an imputation approach, with tax paid on the company point imputed to shareholders via a whole or partial credits opposed to dividends bought. lower than the yank process, in contrast, company and shareholder source of revenue taxes have remained separate lower than what's referred to as a 'classical' approach during which shareholders obtain very little reduction from a moment layer of taxes on dividends. Steven A. financial institution explores the evolution of the company source of revenue tax platforms in each one nation through the 19th and 20th centuries to appreciate the typical felony, monetary, political and cultural forces that produced such divergent methods and explains why convergence will be most likely sooner or later as each one state grapples with company taxation in an period of globalization.

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