From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present
ISBN-10
0195326199
ISBN-13
9780195326192
Category
Business & Economics
Pages
271
Language
English
Published
2010
Publisher
Oxford University Press, USA
Author
Steven A. Bank

Description

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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