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From sword to shield : the transformation of the corporate income tax, 1861 to present /

This historical account of the evolution of the corporate income tax in America explains the origins of corporate income tax. Banks shows that political, economic, and social forces transformed it from a sword against evasion of the individual income tax to a shield against government and shareholde...

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Bibliographic Details
Main Author: Bank, Steven A., 1969-
Format: eBook
Language:English
Language Notes:English.
Published: New York : Oxford University Press, ©2010.
Subjects:
Corporations > Taxation > Law and legislation > United States.
Corporations > Taxation > Law and legislation > United States > History.
BUSINESS & ECONOMICS > Taxation > Small Business.
BUSINESS & ECONOMICS > Taxation > Corporate.
Corporations > Taxation > Law and legislation
United States
Electronic books.
History
Online Access:Connect to the full text of this electronic book
Description
Summary:This historical account of the evolution of the corporate income tax in America explains the origins of corporate income tax. Banks shows that political, economic, and social forces transformed it from a sword against evasion of the individual income tax to a shield against government and shareholder interference.
Physical Description:1 online resource (xxxi, 271 pages) : illustrations
Bibliography:Includes bibliographical references and index.
ISBN:9780199716968
019971696X
9780199775811
0199775818