Anglo-American Corporate Taxation (Cambridge Tax Law Series) by Steven A. Bank

By Steven A. Bank

the united kingdom and the us have traditionally represented contrary ends of the spectrum of their ways to taxing company source of revenue. below the British strategy, company and shareholder source of revenue taxes were built-in less than an imputation process, with tax paid on the company point imputed to shareholders via a whole or partial credits opposed to dividends obtained. below the yankee process, in contrast, company and shareholder source of revenue taxes have remained separate below what's referred to as a 'classical' procedure within which shareholders obtain very little aid 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 state in the course of the 19th and 20th centuries to appreciate the typical criminal, financial, political and cultural forces that produced such divergent ways and explains why convergence will be most likely sooner or later as every one state grapples with company taxation in an period of globalization.

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