From sword to shield [electronic resource] : the transformation of the corporate income tax, 1861 to present / Steven A. Bank. Bank, Steven A., 1969- Corporations Taxation United States History. Corporations Taxation Law and legislation United States History. KF6464 336.2070973 22 Includes bibliographical references and index. Description based on print version record. 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. New York ; Oxford : Oxford University Press, 2010. 2010. 2010 Text 1 online resource (xxxii, 271 p.) http://dx.doi.org/10.1093/acprof:oso/9780195326192.001.0001 eng United States United States