Download or read book The Impact of the Undistributed Profits Tax 1936 1937 written by George Eidt Lent and published by Studies in History, Economics, and Public Law, 539. This book was released on 1948 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the undistributed profits tax enacted in 1936 and repealed in 1938. Looks at its effects and drawbacks to provide a more informed approach to the integration of the tax system of the early 1900's.
Download or read book Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-07-01 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: The classical corporate profits tax in the United States involves non-neutralities between: different sources of financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor being at a disadvantage vis-à-vis foreign investors. An international comparison is provided, and the potential effects of different integration schemes on the user cost of capital and tax revenues are assessed. The integration of corporate and individual income taxes in the United States could lead to a more efficient domestic and worldwide allocation of resources.
Download or read book The Undistributed Profits Tax written by Myron Slade Kendrick and published by . This book was released on 1937 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Statistics of Income written by United States. Internal Revenue Service and published by . This book was released on 1973 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Undistributed Profits Tax written by Alfred Grether Buehler and published by . This book was released on 1937 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The impact of the undistributed profits tax written by George E. Lent and published by . This book was released on 1968 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Is there a Need for Harmonizing Capital Income Taxes within EC Countries written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-01-01 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper describes how growing economic integration within the European Community increases the scope for any one EC country to impose adverse externalities on other member countries by manipulating its capital income taxes. After examining several alternatives to concerted tax harmonization, the paper concludes that there is a need to harmonize capital income taxes within the EC as the Community moves toward a unified market with free capital movements and fixed nominal exchange rates. The harmonization process could start by agreeing on the tax base, followed by setting minimum statutory rates.
Download or read book The Impact of the Undistributed Profits Tax 1936 1937 written by George Eidt Lent and published by . This book was released on 1968 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 The Taxation of Corporate Surplus Accumulations written by James Kendall Hall and published by . This book was released on 1952 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Congressional Record written by United States. Congress and published by . This book was released on 1950 with total page 1420 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Studies in the History of Tax Law Volume 4 written by John Tiley and published by Bloomsbury Publishing. This book was released on 2010-06-07 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work contains the full text of the papers presented at the fourth Tax Law History Conference in July 2008. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law. The matters discussed are broad and include the extent to which charges levied by the Court of Wards were seen as taxes, the seventeenth century poll tax, traders, the excise and the in early nineteenth century England and the right of the Crown's right to elect between different heads of charge to income tax. There are also chapters on taxation in the reign of King John and Stamp Duties in the 18th Century. International tax matters include a history of company residence and a paper on the first UK-Australia Double Tax Agreement. Papers concentrating on other countries include papers on the history of income tax in Malta (1641-1949), the history of land tax in Australia, the history of the legal definition of charity and its application to tax law and a paper on the psychology of taxation as shown by the 1936 US Election.
Download or read book Addressing Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-02-12 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Download or read book Report of the Secretary of the Treasury on the State of the Finances written by United States. Dept. of the Treasury and published by . This book was released on 1944 with total page 1798 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Limits of Symbolic Reform written by Mark H. Leff and published by Cambridge University Press. This book was released on 1984 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mark Leff examines the gap between politics and economics, between symbol and substance in the New Deal.
Download or read book Annual Report of the Secretary of the Treasury on the State of the Finances for the Year written by United States. Department of the Treasury and published by . This book was released on 1944 with total page 930 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Revision of Revenue Laws 1938 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1938 with total page 1236 pages. Available in PDF, EPUB and Kindle. Book excerpt:
