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From sword to shield : the transformation of the corporate income tax, 1861 to present
- Author / Creator
- Available as
- Physical
Details
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- Creator
- Steven A. Bank
- Format
- Books
- Language
- English
- Publication
-
- New York : Oxford University Press, [2010]
- ©2010
- Physical Details
-
- xxxi, 271 pages : illustrations ; 22 cm
- ISBNs
- 0195326199, 9780195326192
- OCLC
- ocn458891506
- 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