From sword to shield
Subtitle: the transformation of the corporate income tax, 1861 to present
By: Steven A. Bank.
Publisher: Oxford University Press
Published: 2010
Place of publication: New York
Language: eng
ISBN-13: 9780195326192
Subjects: Corporations -- Taxation -- Law and legislation -- United States; Corporations -- Taxation -- Law and legislation -- United States -- History
Notes: Includes bibliographical references and index.
Table of contents: title: The roots of a corporate tax; title: From industry taxes to corporate taxes; title: Corporate tax at the turn-of-the-century; title: The rise of the separate corporate tax; title: Nonrecognition and the corporate tax shield; title: The origins of double taxation; title: The lost moment in corporate tax reform; title: The present and future of corporate income taxation.