عنوان
پدید آورنده
موضوع
رده
KF6464 .B36 2010
KF6464
.
B36
2010
کتابخانه
محل استقرار
019971696X
0199775818
9780199716968
9780199775811
0195326199
9780195326192
b790553
From sword to shield :
[Book]
the transformation of the corporate income tax, 1861 to present /
Steven A. Bank.
New York :
Oxford University Press,
©2010.
1 online resource (xxxi, 271 pages) :
illustrations
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.
0
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.
From sword to shield.
9780195326192
Corporations-- Taxation-- Law and legislation-- United States-- History.
Corporations-- Taxation-- Law and legislation-- United States.
BUSINESS & ECONOMICS-- Taxation-- Corporate.
BUSINESS & ECONOMICS-- Taxation-- Small Business.
Corporations-- Taxation-- Law and legislation.
United States.
7
BUS-- 064010
BUS-- 064030
336
.
2070973
22
KF6464
.
B36
2010
Bank, Steven A.,1969-
20201207035548.0
pn
مطالعه متن کتاب [Book]
Y
