The Impact of the Undistributed Profits Tax 1936–1937 / / George E. Lent,.

• Superior document: Title is part of eBook package: De Gruyter Columbia University Press eBook-Package Archive 1898-1999
• VerfasserIn: Lent,, George E.,
• Place / Publishing House: New York, NY : : Columbia University Press, , [1948]; ©1948
• Year of Publication: 1948
• Language: English
• Series: Studies in History, Economics, and Public Law ; 539
• Physical Description: 1 online resource (206 p.)
• Other title: Frontmatter --; PREFACE --; CONTENTS --; I. LEGISLATIVE HISTORY OF THE TAXATION OF UNDISTRIBUTED PROFITS --; II. EFFECT OF THE SURTAX ON THE DISTRIBUTION OF CORPORATION EARNINGS --; III. THE DETERMINANTS OF DIVIDEND POLICY --; IV. THE IMPACT ON CORPORATION CREDIT --; V. TAX AVOIDANCE BY USE OF NON-CASH DIVIDENDS --; VI. THE ROLE OF THE CAPITAL, MARKETS --; VII. THE EFFECT ON BUSINESS GROWTH AND MONOPOLY --; VIII. THE EFFECT ON ECONOMIC STABILITY --; IX. SUMMARY AND CONCLUSIONS --; BIBLIOGRAPHY --; INDEX
• Format: Mode of access: Internet via World Wide Web.
• ISBN: 9780231894562; 9783110442489
• DOI: 10.7312/lent93610
• Access: restricted access
• Hierarchical level: Monograph
• Statement of Responsibility: George E. Lent,.

Examines the undistributed profits tax enacted in 1936 and repealed in 1938.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.