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 ...
This volume is devoted to a critical discussion and re-appraisal of the work of Anglo-American Idealists of the nineteenth and twentieth centuries. Idealism was the dominant philosophy in Britain and the entire English-speaking world during the last decades of the nineteenth century and the beginning of the twentieth. The British Idealists made important contributions to logic, metaphysics, aesthetics, ethics, social and political philosophy, philosophy of history, philosophy of religion and philosophy of mind. Their legacy awaits further exploration and reassessment, and this book is a contribution to this task. The essays in this collection display many aspects of contemporary concern with idealistic philosophy: they range from treatments of logic to consideration of the Absolute, personal idealism, the philosophy of religion, philosophy of art, philosophy of action, and moral and political philosophy. During the first decade of the twenty-first century, the work of the Anglo-American Idealists has once again been widely discussed and re-considered, and new pathways of research and investigation have been opened.
MARIE-LUISE RATERS Art, Feeling and Truth: The Central Problem of the
Aesthetics of Anglo-Saxon Idealism The aesthetics of the English and German
Enlightenment (Shaftesbury and Burke) conceived the work of art as the
adequate ...
Drawing on official records and private papers, this book offers insights into Anglo-American reactions to France's development of an independent nuclear capability; France's bid for the political leadership of Europe; Britain's first application to join the EEC; the controversial US multilateral force (MLF) proposal for NATO; Britain's numerous propositions to France for the development of an independent European nuclear force; the tense Anglo-American diplomatic quarrel that was the Skybolt crisis; and the creative diplomacy that produced the Nassau Agreement of December 1962.
What was at first in the form of an equilateral triangle has now distorted its shape
to an isosceles triangle with de Gaulle away out at the apex With indications that
he will continue to go further out unless drawn back by the initiative of the US.
A history of the law governing the earliest stock markets in England and the United States.
American. attitudes. toward. securities. trading,. 1720-1792. Shares of
government debt and of business enterprises were not traded in North America
on a significant scale until the later part of the eighteenth century, nearly a
century after the ...
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 ...
