Description
Anglo-American Corporate Taxation by Steven A. Bank offers a comprehensive exploration of corporate tax policy and practice across the United States and United Kingdom. The book traces the historical evolution of corporate taxation, examining key legislative changes, judicial decisions, and economic theories that have influenced tax systems in both nations.
Bank analyzes the structural differences between American and British corporate tax approaches, including dividend taxation, capital gains treatment, and corporate entity classification. The work provides valuable context for understanding how transatlantic legal and economic traditions have shaped modern tax law and policy.
This scholarly work is essential for tax professionals, legal academics, policymakers, and business professionals seeking to understand the foundations and comparative frameworks of Anglo-American corporate taxation. It bridges theoretical tax policy with practical implications for multinational corporations and tax planning strategies.
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