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The Impact of the Undistributed Profits Tax 1936–1937 / George E. Lent,.

By: Material type: TextTextSeries: Studies in History, Economics, and Public Law ; 539Publisher: New York, NY : Columbia University Press, [1948]Copyright date: ©1948Description: 1 online resource (206 p.)Content type:
Media type:
Carrier type:
ISBN:
  • 9780231936101
  • 9780231894562
Subject(s): Other classification:
  • online - DeGruyter
Online resources:
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
Summary: Examines the undistributed profits tax enacted in 1936 and repealed in 1938.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.

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

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Examines the undistributed profits tax enacted in 1936 and repealed in 1938.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)