01436nam a2200289 a 4500001001400000003000800014005001700022006001900039007001500058008004100073020003800114040002100152050001100173082002000184100002800204245013400232260005800366300003800424520032000462588004700782504005100829650005200880650007300932776003301005856009101038999001701129EDZ0000076096StDuBDS20150804193937.0m||||||||d||||||||cr||||||||||||100505s2010    nyu    fo     001 0 eng d  a9780199775811 (ebook) :cNo price  aStDuBDScStDuBDS 4aKF646404a336.20709732221 aBank, Steven A.,d1969-10aFrom sword to shieldh[electronic resource] :bthe transformation of the corporate income tax, 1861 to present /cSteven A. Bank.  aNew York ;aOxford :bOxford University Press,c2010.  a1 online resource (xxxii, 271 p.)8 aThis 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.  aDescription based on print version record.  aIncludes bibliographical references and index. 0aCorporationsxTaxationzUnited StatesxHistory. 0aCorporationsxTaxationxLaw and legislationzUnited StatesxHistory.08iPrint versionz9780195326192403Oxford scholarship onlineuhttp://dx.doi.org/10.1093/acprof:oso/9780195326192.001.0001  c37749d37749