Anglo American Corporate Taxation
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Anglo American Corporate Taxation
Author | : Steven A. Bank |
Publsiher | : Cambridge University Press |
Total Pages | : 135 |
Release | : 2011-09-22 |
Genre | : Law |
ISBN | : 9781139502597 |
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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.
Corporate Tax Law
Author | : Peter Harris |
Publsiher | : Cambridge University Press |
Total Pages | : 651 |
Release | : 2013-03-07 |
Genre | : Law |
ISBN | : 9781107033535 |
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A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.
Making the Modern American Fiscal State
Author | : Ajay K. Mehrotra |
Publsiher | : Cambridge University Press |
Total Pages | : 447 |
Release | : 2013-09-30 |
Genre | : Business & Economics |
ISBN | : 9781107436008 |
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At the turn of the twentieth century, the US system of public finance underwent a dramatic transformation. The late nineteenth-century regime of indirect, hidden, partisan, and regressive taxes was eclipsed in the early twentieth century by a direct, transparent, professionally administered, and progressive tax system. This book uncovers the contested roots and paradoxical consequences of this fundamental shift in American tax law and policy. It argues that the move toward a regime of direct and graduated taxation marked the emergence of a new fiscal polity - a new form of statecraft that was guided not simply by the functional need for greater revenue but by broader social concerns about economic justice, civic identity, bureaucratic capacity, and public power. Between the end of Reconstruction and the onset of the Great Depression, the intellectual, legal, and administrative foundations of the modern fiscal state first took shape. This book explains how and why this new fiscal polity came to be.
Tax and Corporate Governance
Author | : Wolfgang Schön |
Publsiher | : Springer Science & Business Media |
Total Pages | : 425 |
Release | : 2008-03-12 |
Genre | : Business & Economics |
ISBN | : 9783540772767 |
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Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
Research Handbook on Corporate Taxation
Author | : Reuven S. Avi-Yonah |
Publsiher | : Edward Elgar Publishing |
Total Pages | : 475 |
Release | : 2023-08-14 |
Genre | : Law |
ISBN | : 9781803923116 |
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Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. With a variety of paths to reform proposed throughout, it will prove an invigorating read for tax scholars working on taxation and tax law as well as for tax practitioners and those in fiscal policy seeking ways to improve, or navigate, the current state of affairs in international corporate tax law.
Research Handbook on International Taxation
Author | : Yariv Brauner |
Publsiher | : Edward Elgar Publishing |
Total Pages | : 416 |
Release | : 2020-12-25 |
Genre | : Law |
ISBN | : 9781788975377 |
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Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
Tax Law and Social Norms in Mandatory Palestine and Israel
Author | : Assaf Likhovski |
Publsiher | : Cambridge University Press |
Total Pages | : 355 |
Release | : 2017-07-14 |
Genre | : Business & Economics |
ISBN | : 9781107176294 |
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This book analyzes the role of law and social norms in fostering tax compliance in British-ruled Palestine and modern Israel.
War and Taxes
Author | : Steven A. Bank,Kirk J. Stark,Joseph J. Thorndike |
Publsiher | : The Urban Insitute |
Total Pages | : 248 |
Release | : 2008 |
Genre | : Business & Economics |
ISBN | : 0877667403 |
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Introduction: This book explores the long history of American taxation during times of war. As political scientist David Mayhew recently observed, since it's founding in 1789, the United States has conducted hot wars for some 38 years, occupied the South militarily for a decade, waged the Cold War for several decades, and staged countless smaller actions against Indian tribes or foreign powers. The cost of these activities has been immense, with important and lasting consequences for the tax system, the economy, and the nation's political structure. By focusing on tax legislation, we hope to identify some of these consequences. But we are not interested in simply recounting statutory details. Rather, we hope to illuminate the politics of war taxation, with a special focus on the influence of arguments concerning "shaped sacrifice" in shaping wartime tax policy. Moreover, we aim to shed light on a less examined aspect of this history by offering a detailed account of wartime opposition to increased taxes.