The Taxation of Corporations and Shareholders:
This monograph is principally the work of the late Martin Norr. He completed a draft of the entire monograph but had not yet revised it when he died in late 1972. At that time, the integration of corporate and shareholder taxation was just beginning to become of widespread interest in the United Sta...
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | Englisch |
| Veröffentlicht: |
Dordrecht
Springer Netherlands
1982
|
| Ausgabe: | 1st ed. 1982 |
| Schlagwörter: | |
| Links: | https://doi.org/10.1007/978-94-017-4502-4 https://doi.org/10.1007/978-94-017-4502-4 |
| Zusammenfassung: | This monograph is principally the work of the late Martin Norr. He completed a draft of the entire monograph but had not yet revised it when he died in late 1972. At that time, the integration of corporate and shareholder taxation was just beginning to become of widespread interest in the United States. With the increasing interest thereafter, the International Tax Program began to revise his manuscript, making as few changes as possible in the original draft. We had the benefit of criticism and analysis from Professor Richard M. Bird of the University of Toronto, now Director of the Institute of Policy Analysis there. In addition, Mr. Mitsuo Sato of the Ministry of Finance in Japan gave freely of his time in carefully suggesting changes throughout the manuscript. The present version of Chapter 3 owes a great deal to his additions and suggestions. Thanks are also due to Professor Hugh J. Ault of Boston College Law School for the Appendix, containing his description of the German integration system that became effective in 1977, which was first published in Law & Policy in International Business. Mr. Norr's interest in the subject of corporate and shareholder taxation developed while he was writing the International Tax Program's World Tax Series volume Taxation in France, published in 1966. The integration of French taxes on corporations and shareholders took place just after that volume was finished, but had been under discussion in France for some time before then |
| Umfang: | 1 Online-Ressource (XII, 214 p) |
| ISBN: | 9789401745024 |
| DOI: | 10.1007/978-94-017-4502-4 |
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| institution | BVB |
| isbn | 9789401745024 |
| language | English |
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| spelling | Norr, Martin Verfasser aut The Taxation of Corporations and Shareholders by Martin Norr 1st ed. 1982 Dordrecht Springer Netherlands 1982 1 Online-Ressource (XII, 214 p) txt rdacontent c rdamedia cr rdacarrier This monograph is principally the work of the late Martin Norr. He completed a draft of the entire monograph but had not yet revised it when he died in late 1972. At that time, the integration of corporate and shareholder taxation was just beginning to become of widespread interest in the United States. With the increasing interest thereafter, the International Tax Program began to revise his manuscript, making as few changes as possible in the original draft. We had the benefit of criticism and analysis from Professor Richard M. Bird of the University of Toronto, now Director of the Institute of Policy Analysis there. In addition, Mr. Mitsuo Sato of the Ministry of Finance in Japan gave freely of his time in carefully suggesting changes throughout the manuscript. The present version of Chapter 3 owes a great deal to his additions and suggestions. Thanks are also due to Professor Hugh J. Ault of Boston College Law School for the Appendix, containing his description of the German integration system that became effective in 1977, which was first published in Law & Policy in International Business. Mr. Norr's interest in the subject of corporate and shareholder taxation developed while he was writing the International Tax Program's World Tax Series volume Taxation in France, published in 1966. The integration of French taxes on corporations and shareholders took place just after that volume was finished, but had been under discussion in France for some time before then Public Economics Public finance Einkommensteuer (DE-588)4013895-1 gnd rswk-swf Körperschaftsteuer (DE-588)4031597-6 gnd rswk-swf Anteilseigner (DE-588)4211515-2 gnd rswk-swf Körperschaftsteuer (DE-588)4031597-6 s Anteilseigner (DE-588)4211515-2 s Einkommensteuer (DE-588)4013895-1 s DE-604 Erscheint auch als Druck-Ausgabe 9789065440150 Erscheint auch als Druck-Ausgabe 9789401745031 https://doi.org/10.1007/978-94-017-4502-4 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Norr, Martin The Taxation of Corporations and Shareholders Public Economics Public finance Einkommensteuer (DE-588)4013895-1 gnd Körperschaftsteuer (DE-588)4031597-6 gnd Anteilseigner (DE-588)4211515-2 gnd |
| subject_GND | (DE-588)4013895-1 (DE-588)4031597-6 (DE-588)4211515-2 |
| title | The Taxation of Corporations and Shareholders |
| title_auth | The Taxation of Corporations and Shareholders |
| title_exact_search | The Taxation of Corporations and Shareholders |
| title_full | The Taxation of Corporations and Shareholders by Martin Norr |
| title_fullStr | The Taxation of Corporations and Shareholders by Martin Norr |
| title_full_unstemmed | The Taxation of Corporations and Shareholders by Martin Norr |
| title_short | The Taxation of Corporations and Shareholders |
| title_sort | the taxation of corporations and shareholders |
| topic | Public Economics Public finance Einkommensteuer (DE-588)4013895-1 gnd Körperschaftsteuer (DE-588)4031597-6 gnd Anteilseigner (DE-588)4211515-2 gnd |
| topic_facet | Public Economics Public finance Einkommensteuer Körperschaftsteuer Anteilseigner |
| url | https://doi.org/10.1007/978-94-017-4502-4 |
| work_keys_str_mv | AT norrmartin thetaxationofcorporationsandshareholders |