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Examines the undistributed profits tax enacted in 1936 and repealed in 1938.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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9780231894562 |
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(DE-B1597)509347 (OCoLC)1100432919 |
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| spelling |
Lent,, George E., author. aut http://id.loc.gov/vocabulary/relators/aut The Impact of the Undistributed Profits Tax 1936–1937 / George E. Lent,. New York, NY : Columbia University Press, [1948] ©1948 1 online resource (206 p.) text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda Studies in History, Economics, and Public Law ; 539 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 restricted access http://purl.org/coar/access_right/c_16ec online access with authorization star Examines the undistributed profits tax enacted in 1936 and repealed in 1938.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. Mode of access: Internet via World Wide Web. In English. Description based on online resource; title from PDF title page (publisher's Web site, viewed 30. Aug 2021) BUSINESS & ECONOMICS / Taxation / Corporate. bisacsh Title is part of eBook package: De Gruyter Columbia University Press eBook-Package Archive 1898-1999 9783110442489 print 9780231936101 https://doi.org/10.7312/lent93610 https://www.degruyter.com/isbn/9780231894562 Cover https://www.degruyter.com/cover/covers/9780231894562.jpg |
| language |
English |
| format |
eBook |
| author |
Lent,, George E., Lent,, George E., |
| spellingShingle |
Lent,, George E., Lent,, George E., The Impact of the Undistributed Profits Tax 1936–1937 / Studies in History, Economics, and Public Law ; 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 |
| author_facet |
Lent,, George E., Lent,, George E., |
| author_variant |
g e l ge gel g e l ge gel |
| author_role |
VerfasserIn VerfasserIn |
| author_sort |
Lent,, George E., |
| title |
The Impact of the Undistributed Profits Tax 1936–1937 / |
| title_full |
The Impact of the Undistributed Profits Tax 1936–1937 / George E. Lent,. |
| title_fullStr |
The Impact of the Undistributed Profits Tax 1936–1937 / George E. Lent,. |
| title_full_unstemmed |
The Impact of the Undistributed Profits Tax 1936–1937 / George E. Lent,. |
| title_auth |
The Impact of the Undistributed Profits Tax 1936–1937 / |
| title_alt |
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 |
| title_new |
The Impact of the Undistributed Profits Tax 1936–1937 / |
| title_sort |
the impact of the undistributed profits tax 1936–1937 / |
| series |
Studies in History, Economics, and Public Law ; |
| series2 |
Studies in History, Economics, and Public Law ; |
| publisher |
Columbia University Press, |
| publishDate |
1948 |
| physical |
1 online resource (206 p.) |
| contents |
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 |
| isbn |
9780231894562 9783110442489 9780231936101 |
| url |
https://doi.org/10.7312/lent93610 https://www.degruyter.com/isbn/9780231894562 https://www.degruyter.com/cover/covers/9780231894562.jpg |
| illustrated |
Not Illustrated |
| doi_str_mv |
10.7312/lent93610 |
| oclc_num |
1100432919 |
| work_keys_str_mv |
AT lentgeorgee theimpactoftheundistributedprofitstax19361937 AT lentgeorgee impactoftheundistributedprofitstax19361937 |
| status_str |
n |
| ids_txt_mv |
(DE-B1597)509347 (OCoLC)1100432919 |
| carrierType_str_mv |
cr |
| hierarchy_parent_title |
Title is part of eBook package: De Gruyter Columbia University Press eBook-Package Archive 1898-1999 |
| is_hierarchy_title |
The Impact of the Undistributed Profits Tax 1936–1937 / |
| container_title |
Title is part of eBook package: De Gruyter Columbia University Press eBook-Package Archive 1898-1999 |
| _version_ |
1770176123598012416 |
| fullrecord |
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