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001 ocn763159221
003 OCoLC
005 20190405013957.3
006 m o d
007 cr |n|---|||||
008 111128s2011 enk ob 001 0 eng d
019 766418072|a773039592|a813439010|a816873452|a819631133
|a843306558
020 9781139158862
020 1139158864
020 9780521887762
020 0521887763
020 1283342170
020 9781283342179
020 9781139160919|q(electronic book)
020 1139160915|q(electronic book)
020 9781139013284|q(electronic book)
020 1139013289|q(electronic book)
024 8 9786613342171
035 (OCoLC)763159221|z(OCoLC)766418072|z(OCoLC)773039592
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049 RIDW
050 4 KD5504|b.B36 2011eb
072 7 KFFD1|2bicssc
072 7 LAW|x068000|2bisacsh
082 04 343.4105267
084 LAW086000|2bisacsh
090 KD5504|b.B36 2011eb
100 1 Bank, Steven A.,|d1969-|0https://id.loc.gov/authorities/
names/no2005078701
245 10 Anglo-American Corporate Taxation :|bTracing the Common
Roots of Divergent Approaches.
264 1 Cambridge :|bCambridge University Press,|c2011.
300 1 online resource (266 pages).
336 text|btxt|2rdacontent
337 computer|bc|2rdamedia
338 online resource|bcr|2rdacarrier
347 text file|2rdaft
490 1 Cambridge Tax Law Series
500 7.3 Convergence?Index.
504 Includes bibliographical references and index.
505 0 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.
505 8 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.
505 8 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.
505 8 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.
520 Why did the British and American corporate tax systems
diverge early in the twentieth century and is convergence
now likely?
588 0 Print version record.
590 eBooks on EBSCOhost|bEBSCO eBook Subscription Academic
Collection - North America
650 0 Corporations|xTaxation|xLaw and legislation|zGreat Britain
|0https://id.loc.gov/authorities/subjects/sh2008101787
|xHistory.|0https://id.loc.gov/authorities/subjects/
sh99005024
650 0 Income tax|xLaw and legislation|zGreat Britain|0https://
id.loc.gov/authorities/subjects/sh2008104361|xHistory.
|0https://id.loc.gov/authorities/subjects/sh99005024
650 0 Corporations|xTaxation|xLaw and legislation|zUnited States
|0https://id.loc.gov/authorities/subjects/sh85032955
|xHistory.|0https://id.loc.gov/authorities/subjects/
sh99005024
650 0 Income tax|xLaw and legislation|zUnited States|0https://
id.loc.gov/authorities/subjects/sh2008104355|xHistory.
|0https://id.loc.gov/authorities/subjects/sh99005024
650 7 Corporations|xTaxation|xLaw and legislation.|2fast|0https:
//id.worldcat.org/fast/879949
650 7 History.|2fast|0https://id.worldcat.org/fast/958235
650 7 Income tax|xLaw and legislation.|2fast|0https://
id.worldcat.org/fast/968749
651 7 Great Britain.|2fast|0https://id.worldcat.org/fast/1204623
651 7 United States.|2fast|0https://id.worldcat.org/fast/1204155
655 4 Electronic books.
655 7 History.|2fast|0https://id.worldcat.org/fast/1411628
776 08 |iPrint version:|aBank, Steven A.|tAnglo-American
Corporate Taxation : Tracing the Common Roots of Divergent
Approaches.|dCambridge : Cambridge University Press, ©2011
|z9780521887762
830 0 Cambridge tax law series.|0https://id.loc.gov/authorities/
names/no2006134461
856 40 |uhttps://rider.idm.oclc.org/login?url=http://
search.ebscohost.com/login.aspx?direct=true&scope=site&
db=nlebk&AN=408968|zOnline eBook via EBSCO. Access
restricted to current Rider University students, faculty,
and staff.
856 42 |3Instructions for reading/downloading the EBSCO version
of this eBook|uhttp://guides.rider.edu/ebooks/ebsco
901 MARCIVE 20231220
948 |d20190507|cEBSCO|tEBSCOebooksacademic NEW 4-5-19 7552
|lridw
994 92|bRID
