From sword to shield : the transformation of the corporate income tax, 1861 to present /
Bank, Steven A.,1969-
New York : Oxford University Press,
c2010.
Includes bibliographical references and index.
The roots of a corporate tax -- From industry taxes to corporate taxes -- Corporate tax at the turn of the century -- The rise of the separate corporate tax -- Nonrecognition and the corporate tax shield -- The origins of double taxation -- The lost moment in corporate tax reform -- The present and future of corporate income taxation.
Corporations
Corporations