Essec\Faculty\Model\Contribution {#2190
  #_index: "academ_contributions"
  #_id: "2197"
  #_source: array:26 [
    "id" => "2197"
    "slug" => "the-war-taxation-and-the-blackpool-tower-company"
    "yearMonth" => "2014-08"
    "year" => "2014"
    "title" => "The War, Taxation and the Blackpool Tower Company"
    "description" => "WALTON, P. et RUTTERFORD, J. (2014). The War, Taxation and the Blackpool Tower Company. <i>Accounting History Review (ex Accounting, Business and Financial History)</i>, 24(2-3), pp. 103-117."
    "authors" => array:2 [
      0 => array:3 [
        "name" => "WALTON Peter"
        "bid" => "B00000527"
        "slug" => "walton-peter"
      ]
      1 => array:1 [
        "name" => "RUTTERFORD J."
      ]
    ]
    "ouvrage" => ""
    "keywords" => []
    "updatedAt" => "2021-07-13 14:30:45"
    "publicationUrl" => "https://doi.org/10.1080/21552851.2014.963954"
    "publicationInfo" => array:3 [
      "pages" => "103-117"
      "volume" => "24"
      "number" => "2-3"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "This paper explores the impact of the Great War on the Blackpool Tower Company (BTC), in particular on profits and taxation. It uses archival material on BTC to chart the impact on it of wartime imposed excess profits duty (EPD) and entertainments tax (ET) and the extent of its disclosures to shareholders on these and related subjects. BTC reacted to increase profits and new taxes by investing surpluses in War Loan, by varying dividends, and by reducing distributable profits through transfers to declared and secret reserves. It did not fully disclose to shareholders the impact of either EPD or ET."
      "en" => "This paper explores the impact of the Great War on the Blackpool Tower Company (BTC), in particular on profits and taxation. It uses archival material on BTC to chart the impact on it of wartime imposed excess profits duty (EPD) and entertainments tax (ET) and the extent of its disclosures to shareholders on these and related subjects. BTC reacted to increase profits and new taxes by investing surpluses in War Loan, by varying dividends, and by reducing distributable profits through transfers to declared and secret reserves. It did not fully disclose to shareholders the impact of either EPD or ET."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-04-18T06:22:00.000Z"
    "docTitle" => "The War, Taxation and the Blackpool Tower Company"
    "docSurtitle" => "Journal articles"
    "authorNames" => "<a href="/cv/walton-peter">WALTON Peter</a>, RUTTERFORD J."
    "docDescription" => "<span class="document-property-authors">WALTON Peter, RUTTERFORD J.</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2014</span>"
    "keywordList" => ""
    "docPreview" => "<b>The War, Taxation and the Blackpool Tower Company</b><br><span>2014-08 | Journal articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://doi.org/10.1080/21552851.2014.963954" target="_blank">The War, Taxation and the Blackpool Tower Company</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 9.295967
  +"parent": null
}