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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
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Anglo-American Corporate Taxation - Tracing the Common Roots of Divergent Approaches (Hardcover)
Loot Price: R2,257
Discovery Miles 22 570
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Anglo-American Corporate Taxation - Tracing the Common Roots of Divergent Approaches (Hardcover)
Series: Cambridge Tax Law Series
Expected to ship within 12 - 17 working days
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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.
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