منو
رکورد قبلیرکورد بعدی

" From sword to shield : "


Document Type : BL
Record Number : 1036183
Doc. No : b790553
Main Entry : Bank, Steven A.,1969-
Title & Author : From sword to shield : : the transformation of the corporate income tax, 1861 to present /\ Steven A. Bank.
Publication Statement : New York :: Oxford University Press,, ©2010.
Page. NO : 1 online resource (xxxi, 271 pages) :: illustrations
ISBN : 019971696X
: : 0199775818
: : 9780199716968
: : 9780199775811
: 0195326199
: 9780195326192
Bibliographies/Indexes : Includes bibliographical references and index.
Contents : 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.
Abstract : 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.
Subject : Corporations-- Taxation-- Law and legislation-- United States-- History.
Subject : Corporations-- Taxation-- Law and legislation-- United States.
Subject : BUSINESS ECONOMICS-- Taxation-- Corporate.
Subject : BUSINESS ECONOMICS-- Taxation-- Small Business.
Subject : Corporations-- Taxation-- Law and legislation.
Subject : United States.
Dewey Classification : ‭336.2070973‬
LC Classification : ‭KF6464‬‭.B36 2010‬
copyhttps://lib.clisel.com/site/catalogue/1036183
کپی لینک
پیشنهاد خرید
پیوستها
Search result is zero
نظرسنجی
نظرسنجی منابع دیجیتال

1 - آیا از کیفیت منابع دیجیتال راضی هستید؟