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Examines the undistributed profits tax enacted in 1936 and repealed in 1938.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.
Saved in:
| 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.) |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Table of 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