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

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

by Steven A. Bank

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Product Details

ISBN-13: 9780521887762
Publisher: Cambridge University Press
Publication date: 09/22/2011
Series: Cambridge Tax Law Series
Pages: 266
Product dimensions: 6.60(w) x 9.20(h) x 0.70(d)

About the Author

Steven Bank is a professor of law at the University of California, Los Angeles, School of Law, where he uses history and finance to explore the taxation of business entities in the United States and other countries.

Table of 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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