From sword to shield
the transformation of the corporate income tax, 1861 to present
Bank, Steven A.
1969-
creator
text
nyu
New York
Oxford
Oxford University Press
2010
monographic
eng
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.
specialized
Steven A. Bank.
Includes bibliographical references and index.
Corporations
Taxation
United States
History
Corporations
Taxation
Law and legislation
United States
History
KF6464
336.2070973
9780199775811 (ebook) :
http://dx.doi.org/10.1093/acprof:oso/9780195326192.001.0001
http://dx.doi.org/10.1093/acprof:oso/9780195326192.001.0001
StDuBDS
100505
20150804193937.0
EDZ0000076096