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

ISBN: 9781139153324 出版年：2011 页码：266 Steven A Bank Cambridge University Press

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?