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The Impact of the Undistributed Profits Tax 1936–1937
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George E. Lent,
Language:
English
Published/Copyright:
1948
About this book
Examines the undistributed profits tax enacted in 1936 and repealed in 1938.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.
Topics
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Frontmatter
I -
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PREFACE
5 -
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CONTENTS
7 -
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I. LEGISLATIVE HISTORY OF THE TAXATION OF UNDISTRIBUTED PROFITS
9 -
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II. EFFECT OF THE SURTAX ON THE DISTRIBUTION OF CORPORATION EARNINGS
27 -
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III. THE DETERMINANTS OF DIVIDEND POLICY
54 -
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IV. THE IMPACT ON CORPORATION CREDIT
82 -
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V. TAX AVOIDANCE BY USE OF NON-CASH DIVIDENDS
98 -
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VI. THE ROLE OF THE CAPITAL, MARKETS
111 -
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VII. THE EFFECT ON BUSINESS GROWTH AND MONOPOLY
131 -
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VIII. THE EFFECT ON ECONOMIC STABILITY
149 -
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IX. SUMMARY AND CONCLUSIONS
174 -
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BIBLIOGRAPHY
195 -
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INDEX
201
Publishing information
Pages and Images/Illustrations in book
eBook published on:
May 6, 2019
eBook ISBN:
9780231894562
Pages and Images/Illustrations in book
Main content:
206
eBook ISBN:
9780231894562
Audience(s) for this book
College/higher education;
