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Company Directors: Duties, Liabilities and Remedies

Edited by: Mark Arnold KC, Simon Mortimore KC
Price: £275.00

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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: Out of print



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?

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