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Download From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present epub book
ISBN:0195326199
Author: Steven A. Bank
ISBN13: 978-0195326192
Title: From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present
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ePUB size: 1301 kb
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Language: English
Category: Humanities
Publisher: Oxford University Press; 1 edition (March 24, 2010)
Pages: 304

From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present by Steven A. Bank



This excerpt is the introduction from a book entitled From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present (Oxford University Press 2010).

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. Rubrics: Corporations Taxation Law and legislation United States History.

From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present. Download (pdf, . 7 Mb) Donate Read. Epub FB2 mobi txt RTF. Converted file can differ from the original. If possible, download the file in its original format.

corporate income tax - and in particular the double taxation of corporate income - has long been one of the most criticized and stubbornly persistent aspects of the federal revenue system.

University of Chicago said: Steven A. Bank, JD'94AuthorFrom our pages (Nov–Dec/10): Bank has written. Start by marking From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present as Want to Read: Want to Read savin. ant to Read.

From Sword to Shield : The Transformation of the Corporate Income Tax, 1861 to Present.

December 14, 2016 admin. The . while allotted as a dividend. the traditional knowledge has been that this double taxation used to be a part of the system's unique layout over a century in the past and has survived regardless of withering competition from enterprise pursuits. In either situations, historical past tells one other story.

1861 To Present Book. Release on 2010-03-24, this book has 304 page count that contain helpful information with lovely reading experience. The book was publish by Oxford University Press, it is one of best business & money book genre that gave you everything love about reading.

29 william z. ripley, railroads: finance and organization 244 (1915); see steven a. bank, from sword to shield: the transformation of the corporate income tax, 1861 to present 51 fig. 2 (2010) (the dividend payout ratio for public corporations was approximately 80% between 1871 and 1895).

The U.S. corporate income tax - and in particular the double taxation of corporate income - has long been one of the most criticized and stubbornly persistent aspects of the federal revenue system. Unlike in most other industrialized countries, corporate income is taxed twice, first at the entity level and again at the shareholder level when distributed as a dividend. The conventional wisdom has been that this double taxation was part of the system's original design over a century ago and has survived despite withering opposition from business interests. In both cases, history tells another tale. Double taxation as we know it today did not appear until several decades after the corporate income tax was first adopted. Moreover, it was embraced by corporate representatives at the outset and in subsequent years businesses have been far more ambivalent about its existence than is popularly assumed. From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present is the first historical account of the evolution of the corporate income tax in America. Professor Steven A. Bank explains the origins of corporate income tax and the political, economic, and social forces that transformed it from a sword against evasion of the individual income tax to a shield against government and shareholder interference with the management of corporate funds.