Anglo-American Corporate Taxation :: Tracing the Common Roots of Divergent Approaches.
Why did the British and American corporate tax systems diverge early in the twentieth century and is convergence now likely?
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Cambridge :
Cambridge University Press,
2011.
|
| Series: | Cambridge tax law series.
|
| Subjects: | |
| Online Access: | DE-862 DE-863 |
| Summary: | Why did the British and American corporate tax systems diverge early in the twentieth century and is convergence now likely? |
| Item Description: | 7.3 Convergence?Index. |
| Physical Description: | 1 online resource (266 pages) |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: | 9781139158862 1139158864 9780521887762 0521887763 1283342170 9781283342179 9781139160919 1139160915 9781139013284 1139013289 1107226155 9781107226159 1139152491 9781139152495 9786613342171 6613342173 1139155350 9781139155359 1139157108 9781139157100 |
Staff View
MARC
| LEADER | 00000cam a2200000Mi 4500 | ||
|---|---|---|---|
| 001 | ZDB-4-EBA-ocn763159221 | ||
| 003 | OCoLC | ||
| 005 | 20250103110447.0 | ||
| 006 | m o d | ||
| 007 | cr |n|---||||| | ||
| 008 | 111128s2011 enk ob 001 0 eng d | ||
| 010 | |z 2011019853 | ||
| 040 | |a EBLCP |b eng |e pn |c EBLCP |d OCLCQ |d IDEBK |d YDXCP |d CDX |d OCLCQ |d OCLCO |d OCLCQ |d DEBSZ |d OCLCF |d OCLCQ |d OCLCO |d N$T |d E7B |d CAMBR |d OL$ |d OCLCQ |d UEJ |d AU@ |d UKAHL |d OCLCQ |d VLY |d MM9 |d OCLCQ |d OCLCO |d OCLCL |d SFB | ||
| 019 | |a 766418072 |a 773039592 |a 813439010 |a 816873452 |a 819631133 |a 843306558 |a 1162264519 |a 1171370517 | ||
| 020 | |a 9781139158862 | ||
| 020 | |a 1139158864 | ||
| 020 | |a 9780521887762 | ||
| 020 | |a 0521887763 | ||
| 020 | |a 1283342170 | ||
| 020 | |a 9781283342179 | ||
| 020 | |a 9781139160919 |q (electronic bk.) | ||
| 020 | |a 1139160915 |q (electronic bk.) | ||
| 020 | |a 9781139013284 |q (electronic bk.) | ||
| 020 | |a 1139013289 |q (electronic bk.) | ||
| 020 | |a 1107226155 | ||
| 020 | |a 9781107226159 | ||
| 020 | |a 1139152491 | ||
| 020 | |a 9781139152495 | ||
| 020 | |a 9786613342171 | ||
| 020 | |a 6613342173 | ||
| 020 | |a 1139155350 | ||
| 020 | |a 9781139155359 | ||
| 020 | |a 1139157108 | ||
| 020 | |a 9781139157100 | ||
| 024 | 8 | |a 9786613342171 | |
| 035 | |a (OCoLC)763159221 |z (OCoLC)766418072 |z (OCoLC)773039592 |z (OCoLC)813439010 |z (OCoLC)816873452 |z (OCoLC)819631133 |z (OCoLC)843306558 |z (OCoLC)1162264519 |z (OCoLC)1171370517 | ||
| 037 | |a 334217 |b MIL | ||
| 043 | |a e-uk--- |a n-us--- | ||
| 050 | 4 | |a KD5504 |b .B36 2011eb | |
| 055 | 8 | |a KF6499.ZC2 |b B36 2011 |2 kfmod | |
| 072 | 7 | |a KFFD1 |2 bicssc | |
| 072 | 7 | |a LAW |x 068000 |2 bisacsh | |
| 082 | 7 | |a 343.4105267 | |
| 084 | |a LAW086000 |2 bisacsh | ||
| 049 | |a MAIN | ||
| 100 | 1 | |a Bank, Steven A. | |
| 245 | 1 | 0 | |a Anglo-American Corporate Taxation : |b Tracing the Common Roots of Divergent Approaches. |
| 260 | |a Cambridge : |b Cambridge University Press, |c 2011. | ||
| 300 | |a 1 online resource (266 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Cambridge Tax Law Series | |
| 505 | 0 | |a 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 | |a 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 | |a 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 | |a 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. | |
| 500 | |a 7.3 Convergence?Index. | ||
| 520 | |a Why did the British and American corporate tax systems diverge early in the twentieth century and is convergence now likely? | ||
| 504 | |a Includes bibliographical references and index. | ||
| 588 | 0 | |a Print version record. | |
| 546 | |a English. | ||
| 650 | 0 | |a Corporations |x Taxation |x Law and legislation |z Great Britain |x History. | |
| 650 | 0 | |a Income tax |x Law and legislation |z Great Britain |x History. | |
| 650 | 0 | |a Corporations |x Taxation |x Law and legislation |z United States |x History. | |
| 650 | 0 | |a Income tax |x Law and legislation |z United States |x History. | |
| 650 | 7 | |a LAW |x Taxation. |2 bisacsh | |
| 650 | 7 | |a Corporations |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Income tax |x Law and legislation |2 fast | |
| 651 | 7 | |a Great Britain |2 fast |1 https://id.oclc.org/worldcat/entity/E39PBJdmp7p3cx8hpmJ8HvmTpP | |
| 651 | 7 | |a United States |2 fast |1 https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq | |
| 655 | 7 | |a History |2 fast | |
| 758 | |i has work: |a Anglo-American corporate taxation (Text) |1 https://id.oclc.org/worldcat/entity/E39PCFDKM8MTmb8gXX7fJKVmYd |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Bank, Steven A. |t Anglo-American Corporate Taxation : Tracing the Common Roots of Divergent Approaches. |d Cambridge : Cambridge University Press, ©2011 |z 9780521887762 |
| 830 | 0 | |a Cambridge tax law series. |0 http://id.loc.gov/authorities/names/no2006134461 | |
| 966 | 4 | 0 | |l DE-862 |p ZDB-4-EBA |q FWS_PDA_EBA |u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=408968 |3 Volltext |
| 966 | 4 | 0 | |l DE-863 |p ZDB-4-EBA |q FWS_PDA_EBA |u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=408968 |3 Volltext |
| 938 | |a Askews and Holts Library Services |b ASKH |n AH16077697 | ||
| 938 | |a Askews and Holts Library Services |b ASKH |n AH33349818 | ||
| 938 | |a Coutts Information Services |b COUT |n 20191782 |c 75.00 GBP | ||
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL807176 | ||
| 938 | |a ebrary |b EBRY |n ebr10514124 | ||
| 938 | |a EBSCOhost |b EBSC |n 408968 | ||
| 938 | |a ProQuest MyiLibrary Digital eBook Collection |b IDEB |n 334217 | ||
| 938 | |a YBP Library Services |b YANK |n 7266382 | ||
| 938 | |a YBP Library Services |b YANK |n 7167257 | ||
| 938 | |a YBP Library Services |b YANK |n 7273189 | ||
| 938 | |a YBP Library Services |b YANK |n 7408045 | ||
| 994 | |a 92 |b GEBAY | ||
| 912 | |a ZDB-4-EBA | ||
| 049 | |a DE-862 | ||
| 049 | |a DE-863 | ||
Record in the Search Index
| DE-BY-FWS_katkey | ZDB-4-EBA-ocn763159221 |
|---|---|
| _version_ | 1829094711483170816 |
| adam_text | |
| any_adam_object | |
| author | Bank, Steven A. |
| author_facet | Bank, Steven A. |
| author_role | |
| author_sort | Bank, Steven A. |
| author_variant | s a b sa sab |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | K - Law |
| callnumber-label | KD5504 |
| callnumber-raw | KD5504 .B36 2011eb |
| callnumber-search | KD5504 .B36 2011eb |
| callnumber-sort | KD 45504 B36 42011EB |
| callnumber-subject | KD - United Kingdom and Ireland |
| collection | ZDB-4-EBA |
| contents | 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. 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. 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. 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. |
| ctrlnum | (OCoLC)763159221 |
| dewey-full | 343.4105267 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.4105267 |
| dewey-search | 343.4105267 |
| dewey-sort | 3343.4105267 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>06751cam a2201021Mi 4500</leader><controlfield tag="001">ZDB-4-EBA-ocn763159221</controlfield><controlfield tag="003">OCoLC</controlfield><controlfield tag="005">20250103110447.0</controlfield><controlfield tag="006">m o d </controlfield><controlfield tag="007">cr |n|---|||||</controlfield><controlfield tag="008">111128s2011 enk ob 001 0 eng d</controlfield><datafield tag="010" ind1=" " ind2=" "><subfield code="z"> 2011019853</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">EBLCP</subfield><subfield code="b">eng</subfield><subfield code="e">pn</subfield><subfield code="c">EBLCP</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">IDEBK</subfield><subfield code="d">YDXCP</subfield><subfield code="d">CDX</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">DEBSZ</subfield><subfield code="d">OCLCF</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">N$T</subfield><subfield code="d">E7B</subfield><subfield code="d">CAMBR</subfield><subfield code="d">OL$</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">UEJ</subfield><subfield code="d">AU@</subfield><subfield code="d">UKAHL</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">VLY</subfield><subfield code="d">MM9</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCL</subfield><subfield code="d">SFB</subfield></datafield><datafield tag="019" ind1=" " ind2=" "><subfield code="a">766418072</subfield><subfield code="a">773039592</subfield><subfield code="a">813439010</subfield><subfield code="a">816873452</subfield><subfield code="a">819631133</subfield><subfield code="a">843306558</subfield><subfield code="a">1162264519</subfield><subfield code="a">1171370517</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781139158862</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1139158864</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780521887762</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0521887763</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1283342170</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781283342179</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781139160919</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1139160915</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781139013284</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1139013289</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1107226155</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781107226159</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1139152491</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781139152495</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9786613342171</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">6613342173</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1139155350</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781139155359</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1139157108</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781139157100</subfield></datafield><datafield tag="024" ind1="8" ind2=" "><subfield code="a">9786613342171</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)763159221</subfield><subfield code="z">(OCoLC)766418072</subfield><subfield code="z">(OCoLC)773039592</subfield><subfield code="z">(OCoLC)813439010</subfield><subfield code="z">(OCoLC)816873452</subfield><subfield code="z">(OCoLC)819631133</subfield><subfield code="z">(OCoLC)843306558</subfield><subfield code="z">(OCoLC)1162264519</subfield><subfield code="z">(OCoLC)1171370517</subfield></datafield><datafield tag="037" ind1=" " ind2=" "><subfield code="a">334217</subfield><subfield code="b">MIL</subfield></datafield><datafield tag="043" ind1=" " ind2=" "><subfield code="a">e-uk---</subfield><subfield code="a">n-us---</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">KD5504</subfield><subfield code="b">.B36 2011eb</subfield></datafield><datafield tag="055" ind1=" " ind2="8"><subfield code="a">KF6499.ZC2</subfield><subfield code="b">B36 2011</subfield><subfield code="2">kfmod</subfield></datafield><datafield tag="072" ind1=" " ind2="7"><subfield code="a">KFFD1</subfield><subfield code="2">bicssc</subfield></datafield><datafield tag="072" ind1=" " ind2="7"><subfield code="a">LAW</subfield><subfield code="x">068000</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="082" ind1="7" ind2=" "><subfield code="a">343.4105267</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">LAW086000</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">MAIN</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Bank, Steven A.</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Anglo-American Corporate Taxation :</subfield><subfield code="b">Tracing the Common Roots of Divergent Approaches.</subfield></datafield><datafield tag="260" ind1=" " ind2=" "><subfield code="a">Cambridge :</subfield><subfield code="b">Cambridge University Press,</subfield><subfield code="c">2011.</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource (266 pages)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Cambridge Tax Law Series</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">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.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">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.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">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.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">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.</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">7.3 Convergence?Index.</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Why did the British and American corporate tax systems diverge early in the twentieth century and is convergence now likely?</subfield></datafield><datafield tag="504" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references and index.</subfield></datafield><datafield tag="588" ind1="0" ind2=" "><subfield code="a">Print version record.</subfield></datafield><datafield tag="546" ind1=" " ind2=" "><subfield code="a">English.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Corporations</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation</subfield><subfield code="z">Great Britain</subfield><subfield code="x">History.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Income tax</subfield><subfield code="x">Law and legislation</subfield><subfield code="z">Great Britain</subfield><subfield code="x">History.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Corporations</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation</subfield><subfield code="z">United States</subfield><subfield code="x">History.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Income tax</subfield><subfield code="x">Law and legislation</subfield><subfield code="z">United States</subfield><subfield code="x">History.</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">LAW</subfield><subfield code="x">Taxation.</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Corporations</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Income tax</subfield><subfield code="x">Law and legislation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Great Britain</subfield><subfield code="2">fast</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PBJdmp7p3cx8hpmJ8HvmTpP</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">United States</subfield><subfield code="2">fast</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="a">History</subfield><subfield code="2">fast</subfield></datafield><datafield tag="758" ind1=" " ind2=" "><subfield code="i">has work:</subfield><subfield code="a">Anglo-American corporate taxation (Text)</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PCFDKM8MTmb8gXX7fJKVmYd</subfield><subfield code="4">https://id.oclc.org/worldcat/ontology/hasWork</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Print version:</subfield><subfield code="a">Bank, Steven A.</subfield><subfield code="t">Anglo-American Corporate Taxation : Tracing the Common Roots of Divergent Approaches.</subfield><subfield code="d">Cambridge : Cambridge University Press, ©2011</subfield><subfield code="z">9780521887762</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Cambridge tax law series.</subfield><subfield code="0">http://id.loc.gov/authorities/names/no2006134461</subfield></datafield><datafield tag="966" ind1="4" ind2="0"><subfield code="l">DE-862</subfield><subfield code="p">ZDB-4-EBA</subfield><subfield code="q">FWS_PDA_EBA</subfield><subfield code="u">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=408968</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="4" ind2="0"><subfield code="l">DE-863</subfield><subfield code="p">ZDB-4-EBA</subfield><subfield code="q">FWS_PDA_EBA</subfield><subfield code="u">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=408968</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">Askews and Holts Library Services</subfield><subfield code="b">ASKH</subfield><subfield code="n">AH16077697</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">Askews and Holts Library Services</subfield><subfield code="b">ASKH</subfield><subfield code="n">AH33349818</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">Coutts Information Services</subfield><subfield code="b">COUT</subfield><subfield code="n">20191782</subfield><subfield code="c">75.00 GBP</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">ProQuest Ebook Central</subfield><subfield code="b">EBLB</subfield><subfield code="n">EBL807176</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">ebrary</subfield><subfield code="b">EBRY</subfield><subfield code="n">ebr10514124</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">EBSCOhost</subfield><subfield code="b">EBSC</subfield><subfield code="n">408968</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">ProQuest MyiLibrary Digital eBook Collection</subfield><subfield code="b">IDEB</subfield><subfield code="n">334217</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">YBP Library Services</subfield><subfield code="b">YANK</subfield><subfield code="n">7266382</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">YBP Library Services</subfield><subfield code="b">YANK</subfield><subfield code="n">7167257</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">YBP Library Services</subfield><subfield code="b">YANK</subfield><subfield code="n">7273189</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">YBP Library Services</subfield><subfield code="b">YANK</subfield><subfield code="n">7408045</subfield></datafield><datafield tag="994" ind1=" " ind2=" "><subfield code="a">92</subfield><subfield code="b">GEBAY</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-EBA</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-862</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| genre | History fast |
| genre_facet | History |
| geographic | Great Britain fast https://id.oclc.org/worldcat/entity/E39PBJdmp7p3cx8hpmJ8HvmTpP United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq |
| geographic_facet | Great Britain United States |
| id | ZDB-4-EBA-ocn763159221 |
| illustrated | Not Illustrated |
| indexdate | 2025-04-11T08:37:28Z |
| institution | BVB |
| isbn | 9781139158862 1139158864 9780521887762 0521887763 1283342170 9781283342179 9781139160919 1139160915 9781139013284 1139013289 1107226155 9781107226159 1139152491 9781139152495 9786613342171 6613342173 1139155350 9781139155359 1139157108 9781139157100 |
| language | English |
| oclc_num | 763159221 |
| open_access_boolean | |
| owner | MAIN DE-862 DE-BY-FWS DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-862 DE-BY-FWS DE-863 DE-BY-FWS |
| physical | 1 online resource (266 pages) |
| psigel | ZDB-4-EBA FWS_PDA_EBA ZDB-4-EBA |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | Cambridge University Press, |
| record_format | marc |
| series | Cambridge tax law series. |
| series2 | Cambridge Tax Law Series |
| spelling | Bank, Steven A. Anglo-American Corporate Taxation : Tracing the Common Roots of Divergent Approaches. Cambridge : Cambridge University Press, 2011. 1 online resource (266 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Cambridge Tax Law Series 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. 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. 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. 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. 7.3 Convergence?Index. Why did the British and American corporate tax systems diverge early in the twentieth century and is convergence now likely? Includes bibliographical references and index. Print version record. English. Corporations Taxation Law and legislation Great Britain History. Income tax Law and legislation Great Britain History. Corporations Taxation Law and legislation United States History. Income tax Law and legislation United States History. LAW Taxation. bisacsh Corporations Taxation Law and legislation fast Income tax Law and legislation fast Great Britain fast https://id.oclc.org/worldcat/entity/E39PBJdmp7p3cx8hpmJ8HvmTpP United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq History fast has work: Anglo-American corporate taxation (Text) https://id.oclc.org/worldcat/entity/E39PCFDKM8MTmb8gXX7fJKVmYd https://id.oclc.org/worldcat/ontology/hasWork Print version: Bank, Steven A. Anglo-American Corporate Taxation : Tracing the Common Roots of Divergent Approaches. Cambridge : Cambridge University Press, ©2011 9780521887762 Cambridge tax law series. http://id.loc.gov/authorities/names/no2006134461 |
| spellingShingle | Bank, Steven A. Anglo-American Corporate Taxation : Tracing the Common Roots of Divergent Approaches. Cambridge tax law series. 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. 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. 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. 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. Corporations Taxation Law and legislation Great Britain History. Income tax Law and legislation Great Britain History. Corporations Taxation Law and legislation United States History. Income tax Law and legislation United States History. LAW Taxation. bisacsh Corporations Taxation Law and legislation fast Income tax Law and legislation fast |
| title | Anglo-American Corporate Taxation : Tracing the Common Roots of Divergent Approaches. |
| title_auth | Anglo-American Corporate Taxation : Tracing the Common Roots of Divergent Approaches. |
| title_exact_search | Anglo-American Corporate Taxation : Tracing the Common Roots of Divergent Approaches. |
| title_full | Anglo-American Corporate Taxation : Tracing the Common Roots of Divergent Approaches. |
| title_fullStr | Anglo-American Corporate Taxation : Tracing the Common Roots of Divergent Approaches. |
| title_full_unstemmed | Anglo-American Corporate Taxation : Tracing the Common Roots of Divergent Approaches. |
| title_short | Anglo-American Corporate Taxation : |
| title_sort | anglo american corporate taxation tracing the common roots of divergent approaches |
| title_sub | Tracing the Common Roots of Divergent Approaches. |
| topic | Corporations Taxation Law and legislation Great Britain History. Income tax Law and legislation Great Britain History. Corporations Taxation Law and legislation United States History. Income tax Law and legislation United States History. LAW Taxation. bisacsh Corporations Taxation Law and legislation fast Income tax Law and legislation fast |
| topic_facet | Corporations Taxation Law and legislation Great Britain History. Income tax Law and legislation Great Britain History. Corporations Taxation Law and legislation United States History. Income tax Law and legislation United States History. LAW Taxation. Corporations Taxation Law and legislation Income tax Law and legislation Great Britain United States History |
| work_keys_str_mv | AT bankstevena angloamericancorporatetaxationtracingthecommonrootsofdivergentapproaches |