This excerpt is the introduction from a book entitled anglo american corporate taxation tracing the common roots of divergent approaches cambridge university press 2011 the book explores the evolution of the corporate income tax systems in each country during the 19th and 20th centuries to understand the common legal economic political . Anglo american corporate taxation tracing the common roots of divergent approaches cambridge tax law series author steven a bank publisher cambridge university press 2011 isbn 113950259x 9781139502597 subjects. This excerpt is the introduction from a book entitled anglo american corporate taxation tracing the common roots of divergent approaches cambridge university press 2011. Anglo american corporate taxation tracing the common roots of divergent approaches steven a bank cambridge university press sep 22 2011 law 266 pages. Anglo american corporate taxation tracing the common roots of divergent approaches cambridge tax law series steven a bank the uk and the usa have historically represented opposite ends of the spectrum in their approaches to taxing corporate income