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.
Anglo-American. corporate. income. taxation. Both the United Kingdom and the
United States first used an income tax during the nineteenth century, with the
UK's adoption of such a tax occurring just before the turn of the century.
Eventually ...
Aircraft Supply and the Evolution of the Anglo-American Alliance, 1938-1942
A critical re-examination of the conduct and outcome of Anglo-American wartime aircraft supply diplomacyThrough a series of case studies, Gavin J. Bailey reveals new details of how Britain used American aircraft and integrates this with broader British statecraft and strategy. He challenges conceptions that Britain was strategically reliant on the US and reveals a complicated, asymmetrical dependency between the wartime allies.Aircraft were at the heart of British supply diplomacy with the United States in the Second World War and were at the forefront of the Roosevelt administration's policy of aiding the Anglo-French alliance against Germany. They were the largest item in British purchasing in the US in 1940, a key consideration in the Lend-Lease of 1941 and a major component of several wartime conferences between Churchill and Roosevelt.
By 1942 Britain had become dependent on American supplies. Warren Kimball1
It was clear that we depended heavily on American aircraft, but the rate of
delivery often proved to be disappointing. Lord Tedder2 These statements, made
by ...
This book provides an examination of contemporary Anglo-American relations. Sometimes controversially referred to as the Special Relationship, Anglo-American relations constitute arguably the most important bilateral relationship of modern times. However, in recent years, there have been frequent pronouncements that this relationship has lost its ‘specialness’. This volume brings together experts from Britain, Europe and North America in a long-overdue examination of contemporary Anglo-American relations that paints a somewhat different picture. The discussion ranges widely, from an analysis of the special relationship of culture and friendship, to an examination of both traditional (e.g. nuclear relations) and more recent (e.g. environment) policies. Contemporary developments are discussed in the context of longer-term trends and contributing authors draw upon a range of different disciplines, including political science, diplomacy studies, business studies and economics. Coupled with a substantive introduction and conclusion, the result is an insightful and engaging portrayal of the complex Anglo-American relationship. The book will be of great interest to students of US and UK foreign policy, diplomacy and international relations in general.
Introduction Anglo-American defence cooperation is a mainstay of the special
relationship. Its antecedents lie in World War 2 where intimate cooperation
developed from fighting a global war, Britain hosting large quantities of American
...
In this lucid and innovative work, Krista Ratcliffe successfully extrapolates rhetorical theories from three feminist writers not generally thought of as rhetoricians. Ratcliffe's skillful use of her methodology demonstrates a new model for examining women's texts. Her work situates Woolf's, Daly's, and Rich's feminist theories of rhetoric within current conversations about feminist pedagogies, particularly the interweavings of critical thinking, reading, and writing. Ratcliffe concludes with an application to teaching. This well-reasoned and convincing study will appeal to a widely varied audience: women in rhetoric and composition who feel that traditional theories do not speak to them; teachers of rhetorical history who want to explore gender concepts; composition teachers who want to become more aware of gender differences and pedagogical strategies to accommodate these differences; literary theorists and speech communication scholars who wish to track new methodologies for examining gender concerns; women's studies scholars who want to continue the examination of how language constructs and reflects patriarchy; and other students and scholars who simply are interested in theories of rhetoric, feminism, and pedagogy.
Their concerns about women, language, and writing, however, can be (re)read
as Anglo-American feminist theories of rhetoric that challenge the
genderblindness of more traditional histories, theories, and pedagogies. To
emphasize how ...
This volume is focused on the social intelligence (SI) of leaders. SI is generally defined as the ability to be aware of relevant social situational contexts; to deal with the contexts or challenges effectively; to understand others' concerns, feelings, and emotional states; and to interact appropriately in social situations and build and maintain positive relationships with others. Beginning with a cross-cultural study of the social intelligence of leaders in the United States, the United Kingdom, Scotland, Hong Kong, and Thailand, the work moves on to discuss the influence of SI on creative performance. The findings of the study show that leaders' SI was positively associated with their creative performance in each of the five countries. Other contributions cover topics relating to SI such as social connection and executive compassion. In addition, the volume also features five book reviews, a list of books received, and a detailed case study, titled "Program Management for Global Software Development: A Case Study of the Windows Embedded Automotive Team" by Paul Gratton. The work will be of use to those studying business, management, and economics.
One convenient download. One bargain price. Get all February 2009 Harlequin Presents with one click! Proud billionaires. Arrogant princes. Commanding sheikhs. Powerful tycoons. With irresistible alpha heroes like these, this Harlequin Presents bundle is guaranteed to seduce you with eight new stories of romance and passion! Bundle includes: The Spanish Billionaire's Pregnant Wife by Lynne Graham, Desert Prince, Defiant Virgin by Kim Lawrence, The Mediterranean Millionaire's Reluctant Mistress by Carole Mortimer, The Prince's Waitress Wife by Sarah Morgan, Cordero's Forced Bride by Kate Walker, The Italian's Bought Bride by Kate Hewitt, Confessions of a Millionaire's Mistress by Robyn Grady and The Boss's Bedroom Agenda by Nicola Marsh.
Lynne Graham, Kim Lawrence, Carole Mortimer, Sarah Morgan, Kate Walker,
Kate Hewitt, Robyn Grady, Nicola Marsh. walked over. They read her name off
her identification badge and called her by it. One man made a crude comment
about ...
