01436nam a2200289 a 4500 EDZ0000076096 StDuBDS 20150804193937.0 m||||||||d|||||||| cr|||||||||||| 100505s2010 nyu fo 001 0 eng d 9780199775811 (ebook) : No price StDuBDS StDuBDS KF6464 336.2070973 22 Bank, Steven A., 1969- From sword to shield [electronic resource] : the transformation of the corporate income tax, 1861 to present / Steven A. Bank. New York ; Oxford : Oxford University Press, 2010. 1 online resource (xxxii, 271 p.) 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. Description based on print version record. Includes bibliographical references and index. Corporations Taxation United States History. Corporations Taxation Law and legislation United States History. Print version 9780195326192 Oxford scholarship online http://dx.doi.org/10.1093/acprof:oso/9780195326192.001.0001 37749 37749