TY  - BOOK
AU  - Bank,Steven A.
TI  - From sword to shield: the transformation of the corporate income tax, 1861 to present 
SN  - 9780199775811 (ebook) :
AV  - KF6464 
U1  - 336.2070973 22
PY  - 2010///
CY  - New York, Oxford
PB  - Oxford University Press
KW  - Corporations
KW  - Taxation
KW  - United States
KW  - History
KW  - Law and legislation
N1  - Includes bibliographical references and index
N2  - 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
UR  - http://dx.doi.org/10.1093/acprof:oso/9780195326192.001.0001
ER  -