The Impact of the Undistributed Profits Tax 1936–1937 / / 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Examines the undistributed profits tax enacted in 1936 and repealed in 1938.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.
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| Superior document: | Title is part of eBook package: De Gruyter Columbia University Press eBook-Package Archive 1898-1999 |
|---|---|
| VerfasserIn: | |
| 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 |
| Online Access: | |
| Physical Description: | 1 online resource (206 p.) |
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| 100 | 1 | |a Lent,, George E., |e author. |4 aut |4 http://id.loc.gov/vocabulary/relators/aut | |
| 245 | 1 | 4 | |a The Impact of the Undistributed Profits Tax 1936–1937 / |c George E. Lent,. |
| 264 | 1 | |a New York, NY : |b Columbia University Press, |c [1948] | |
| 264 | 4 | |c ©1948 | |
| 300 | |a 1 online resource (206 p.) | ||
| 336 | |a text |b txt |2 rdacontent | ||
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| 490 | 0 | |a Studies in History, Economics, and Public Law ; |v 539 | |
| 505 | 0 | 0 | |t Frontmatter -- |t PREFACE -- |t CONTENTS -- |t I. LEGISLATIVE HISTORY OF THE TAXATION OF UNDISTRIBUTED PROFITS -- |t II. EFFECT OF THE SURTAX ON THE DISTRIBUTION OF CORPORATION EARNINGS -- |t III. THE DETERMINANTS OF DIVIDEND POLICY -- |t IV. THE IMPACT ON CORPORATION CREDIT -- |t V. TAX AVOIDANCE BY USE OF NON-CASH DIVIDENDS -- |t VI. THE ROLE OF THE CAPITAL, MARKETS -- |t VII. THE EFFECT ON BUSINESS GROWTH AND MONOPOLY -- |t VIII. THE EFFECT ON ECONOMIC STABILITY -- |t IX. SUMMARY AND CONCLUSIONS -- |t BIBLIOGRAPHY -- |t INDEX |
| 506 | 0 | |a restricted access |u http://purl.org/coar/access_right/c_16ec |f online access with authorization |2 star | |
| 520 | |a Examines the undistributed profits tax enacted in 1936 and repealed in 1938.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. | ||
| 538 | |a Mode of access: Internet via World Wide Web. | ||
| 546 | |a In English. | ||
| 588 | 0 | |a Description based on online resource; title from PDF title page (publisher's Web site, viewed 30. Aug 2021) | |
| 650 | 7 | |a BUSINESS & ECONOMICS / Taxation / Corporate. |2 bisacsh | |
| 773 | 0 | 8 | |i Title is part of eBook package: |d De Gruyter |t Columbia University Press eBook-Package Archive 1898-1999 |z 9783110442489 |
| 776 | 0 | |c print |z 9780231936101 | |
| 856 | 4 | 0 | |u https://doi.org/10.7312/lent93610 |
| 856 | 4 | 0 | |u https://www.degruyter.com/isbn/9780231894562 |
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