From sword to shield [electronic resource] : the transformation of the corporate income tax, 1861 to present / Steven A. Bank.
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 shareholde...
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| Online Access: |
Full Text (via Oxford) |
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| Main Author: | |
| Other title: | Oxford scholarship online. |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
New York ; Oxford :
Oxford University Press,
2010.
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| Subjects: |
| Summary: | 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. |
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| Physical Description: | 1 online resource (xxxii, 271 pages) |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: | 9780199775811 (ebook) : |
| DOI: | 10.1093/acprof:oso/9780195326192.001.0001 |
| Source of Description, Etc. Note: | Description based on print version record. |