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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
Table of Contents:
  • The roots of a corporate tax
  • From industry taxes to corporate taxes
  • Corporate tax at the turn of the century
  • The rise of the separate corporate tax
  • Nonrecognition and the corporate tax shield
  • The origins of double taxation
  • The lost moment in corporate tax reform
  • The present and future of corporate income taxation.