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Vol 21 No 11 Nov/Dec 2016

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Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches


ISBN13: 9780521887762
Published: September 2011
Publisher: Cambridge University Press
Country of Publication: UK
Format: Hardback
Price: £84.99



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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.

Subjects:
Taxation
Contents:
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?

Series: Cambridge Tax Law Series

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The Rise of the Value-Added Tax ISBN 9781107044128
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Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107617629
Published March 2015
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European Union Corporate Tax Law ISBN 9781107018990
Published May 2013
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Corporate Tax Law: Structure, Policy and Practice ISBN 9781107033535
Published March 2013
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Tax Expenditure Management: A Critical Assessment ISBN 9781107007369
Published February 2013
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£84.99
The Taxation of Corporate Groups Under Consolidation: An International Comparison ISBN 9781107033498
Published December 2012
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£84.99
Resolving Transfer Pricing Disputes: A Global Analysis ISBN 9781107026599
Published November 2012
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£205.00
International Taxation of Permanent Establishments: Principles and Policy ISBN 9780521516327
Published September 2011
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£99.99
Tax Policy, Women and the Law: UK and Comparative Perspectives ISBN 9780521878036
Published November 2010
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International Commercial Tax ISBN 9780521853118
Published July 2010
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£94.99
The Victorian Taxpayer and the Law: A Study in Constitutional Conflict ISBN 9780521899246
Published April 2009
Cambridge University Press
£89.99
International Tax as International Law: An Analysis of the International Tax Regime ISBN 9780521618014
Published October 2007
Cambridge University Press
£28.99
Income Tax in Common Law Jurisdictions: Volume 1 - From the Origins to 1820 ISBN 9780521870832
Published November 2006
Cambridge University Press
£99.99