From sword to shield
the transformation of the corporate income tax, 1861 to present
Edición de la obra From sword to shield
| Autor | Steven A. Bank |
|---|---|
| Editorial | Oxford University Press |
| Fecha de publicación | 2010 |
| Lugar | New York |
| Idioma | inglés |
| ISBN-13 | 9780195326192 |
| LCCN | 2009043557 |
| Número de Cutter | B218f |
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.