Bank, Steven A., 1969-
From sword to shield the transformation of the corporate income tax, 1861 to present / [electronic resource] : Steven A. Bank. - New York ; Oxford : Oxford University Press, 2010. - 1 online resource (xxxii, 271 p.)
Includes bibliographical references and index.
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.
9780199775811 (ebook) : No price
Corporations--Taxation--History.--United States
Corporations--Taxation--Law and legislation--History.--United States
KF6464
336.2070973
From sword to shield the transformation of the corporate income tax, 1861 to present / [electronic resource] : Steven A. Bank. - New York ; Oxford : Oxford University Press, 2010. - 1 online resource (xxxii, 271 p.)
Includes bibliographical references and index.
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.
9780199775811 (ebook) : No price
Corporations--Taxation--History.--United States
Corporations--Taxation--Law and legislation--History.--United States
KF6464
336.2070973