Steven A. Bank

Anglo-American Corporate Taxation

• Gebundenes Buch

Produktbeschreibung

Why did the British and American corporate tax systems diverge early in the twentieth century and is convergence now likely?

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Produktdetails

• Verlag: Cambridge University Press
• Seitenzahl: 264
• Erscheinungstermin: 22. September 2011
• Englisch
• Abmessung: 235mm x 157mm x 19mm
• Gewicht: 538g
• ISBN-13: 9780521887762
• ISBN-10: 0521887763
• Artikelnr.: 33609840

Autorenporträt

Steven Bank is a professor of law at the University of California, Los Angeles, School of Law, where he uses history and finance to explore the taxation of business entities in the United States and other countries.

Inhaltsangabe

Introduction
1. A brief history of Early Anglo-American corporate income taxation
Part I. Twentieth Century and the Divergence in Systems: 2. The United Kingdom
3. The United States
Part II. Explaining the Divergence: 4. Profits
5. Power
6. Politics
Part III. Conclusion: 7. 1970s to present: a time of convergence?