Download or read book Anglo American Corporate Taxation written by Steven A. Bank and published by Cambridge University Press. This book was released on 2011-09-22 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Report of the Royal Commission on the Income Tax written by Great Britain. Royal commission on the income tax and published by . This book was released on 1919 with total page 884 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Studies in the History of Tax Law Volume 1 written by John Tiley and published by Hart Publishing. This book was released on 2004-05 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work contains the full text of the papers given at the first Tax Law History Conference in Cambridge in September 2002 and organised by the Cambridge Law Facultys Centre for Tax Law. The papers ranged widely from the time of King John to the 20th century,from Tudor Englands Statute of Wills to the American taxes on slaves, from Hong Kong, Australia and Israel. The sources ranged from the Public Record office to the bowels of Somerset House. The topics ranged from the tax base through tax administration to tax policy making as well as providing detailed accounts of the UKs remittance basis of taxation and the Excess Profits Duty of the First World War. All students of tax law and tax history will want to read these papers by an international team of leading scholars in tax law and history.
Download or read book Transfer State written by Peter Sloman and published by Oxford University Press. This book was released on 2019-10-30 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: The idea of a guaranteed minimum income has been central to British social policy debates for more than a century. Since the First World War, a variety of market economists, radical activists, and social reformers have emphasized the possibility of tackling poverty through direct cash transfers between the state and its citizens. As manufacturing employment has declined and wage inequality has grown since the 1970s, cash benefits and tax credits have become an important source of income for millions of working-age households, including many low-paid workers with children. The nature and purpose of these transfer payments, however, remain highly contested. Conservative and New Labour governments have used in-work benefits and conditionality requirements to 'activate' the unemployed and reinforce the incentives to take low-paid work - an approach which has reached its apogee in Universal Credit. By contrast, a growing number of campaigners have argued that the challenge of providing economic security in an age of automation would be better met by paying a Universal Basic Income to all citizens. Transfer State provides the first detailed history of guaranteed income proposals in modern Britain, which brings together intellectual history and archival research to show how the pursuit of an integrated tax and benefit system has shaped UK public policy since 1918. The result is a major new analysis of the role of cash transfers in the British welfare state which sets Universal Credit in a historical perspective and examines the cultural and political barriers to a Universal Basic Income.
Download or read book The Business of Decolonization written by Sarah Stockwell and published by OUP Oxford. This book was released on 2000-08-03 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Business of Decolonization serves to deepen our understanding of the end of the British empire, too often approached as if it was a process shaped and experienced exclusively by nationalist and imperial politicians and policy-makers. It explores British companies' experience of, and involvement in, developments leading to the transfer of power in Ghana, the former colony of the Gold Coast. The book demonstrates that businessmen developed strategies to cope with political change, reveals the extent of their involvement in nationalist politics, and highlights the contrasting responses of different companies to political and constitutional developments in the colony. Drawing on an extensive range of company, business association, personal, and official papers, the book focuses primarily on company activity. However, it also investigates relations between British firms and the colonial state on the eve of Ghanaian independence, and examines the place of British business interests in British policy.
Download or read book Philosophical Foundations of Tax Law written by Monica Bhandari and published by Oxford University Press. This book was released on 2017-02-23 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax law changes at a startling rate - not only does societal change bring with it demands for change in the tax system, but changes in the political climate will force change, as will many other competing pressures. With this pace of change, it is easy to focus on the practical and forget the core underpinnings of the tax system and their philosophical justifications. Taking a pause to remind ourselves of those principles and how they can operate in the modern tax system is crucial to ensuring that the tax system does not diverge too far from what it should be or could be. It is essential to understand the answers to some of the seemingly basic questions that surround tax before we can even begin to think about what a tax system should look like. This collection brings together major themes and difficult questions in the philosophical foundations of tax law. The chapters consider practical issues such as justification, enforcement, design, and mechanics, and provide a full and coherent analysis of the basis for tax law. Philosophical Foundations of Tax Law allows the reader to consider how tax systems should move forward in the modern world, with a sound philosophical basis, to provide the practical tax system that the state requires and citizens deserve.
Download or read book The Accountant written by and published by . This book was released on 1910 with total page 1060 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Capital Gains Taxation written by Michael Littlewood and published by Edward Elgar Publishing. This book was released on 2017-08-25 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.
Download or read book Just Taxes written by Martin Daunton and published by Cambridge University Press. This book was released on 2002-10-17 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1914, taxation was about 10 per cent of GNP; by 1979, taxes had risen to almost half of the total national income, and contributed to the rise of Thatcher. Martin Daunton continues the story begun in Trusting Leviathan, offering an analysis of the politics of acceptance of huge tax rises after the First World War and asks why it did not provoke the same levels of discontent in Britain as it did on the continent. He further questions why acceptance gave way to hostility at the end of this period. Daunton views taxes as the central driving force for equity or efficiency. As such he provides a detailed discussion of their potential in providing revenue for the state, and their use in shaping the social structure and influencing economic growth. Just Taxes places taxation in its proper place, at the centre of modern British history.
Download or read book Research Handbook on Corporate Taxation written by Reuven S. Avi-Yonah and published by Edward Elgar Publishing. This book was released on 2023-08-14 with total page 475 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Public Affairs Information Service Bulletin written by and published by . This book was released on 1924 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Labor and Industry in Britain written by and published by . This book was released on 1954 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Parliamentary Papers written by Great Britain. Parliament. House of Commons and published by . This book was released on 1919 with total page 868 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The British National Bibliography written by Arthur James Wells and published by . This book was released on 1952 with total page 1064 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Minutes of Evidence Taken Before the Royal Commission on Local Taxation written by Great Britain. Royal Commission on Local Taxation and published by . This book was released on 1899 with total page 1236 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Policy Learning and British Governance in the 1960s written by Hugh Pemberton and published by Springer. This book was released on 2004-07-12 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why did Britain's economic policy revolution in the 1960s achieve so little? Drawing on the latest political science theories of policy networks and policy learning, Hugh Pemberton outlines a new model of economic policy making and then uses it to interrogate recently-released government documents. In explaining both the radical shift in policy and its failure to achieve its full potential, this book has much to say about the problems of British governance throughout the whole of the postwar period.
Download or read book Accountants Index written by American Institute of Certified Public Accountants and published by . This book was released on 1924 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt:
