| 000 | 01452nam a22002777a 4500 | ||
|---|---|---|---|
| 001 | sulb-eb0018858 | ||
| 003 | BD-SySUS | ||
| 005 | 20160405161434.0 | ||
| 008 | 100505s2010 nyu fo 001|0|eng d | ||
| 020 |
_a9780199775811 (ebook) : _cNo price |
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| 040 |
_aStDuBDS _beng _cStDuBDS _dBD-SySUS _epn |
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| 050 | 4 | _aKF6464 | |
| 082 | 0 | 4 |
_a336.2070973 _222 |
| 100 | 1 |
_aBank, Steven A., _d1969- |
|
| 245 | 1 | 0 |
_aFrom sword to shield _h[electronic resource] : _bthe transformation of the corporate income tax, 1861 to present / _cSteven A. Bank. |
| 260 |
_aNew York ; _aOxford : _bOxford University Press, _c2010. |
||
| 300 | _a1 online resource (xxxii, 271 p.) | ||
| 520 | 8 | _aThis 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. | |
| 588 | _aDescription based on print version record. | ||
| 504 | _aIncludes bibliographical references and index. | ||
| 650 | 0 |
_aCorporations _xTaxation _zUnited States _xHistory. |
|
| 650 | 0 |
_aCorporations _xTaxation _xLaw and legislation _zUnited States _xHistory. |
|
| 776 | 0 | 8 |
_iPrint version _z9780195326192 |
| 856 | 4 | 0 |
_3Oxford scholarship online _uhttp://dx.doi.org/10.1093/acprof:oso/9780195326192.001.0001 |
| 942 |
_2Dewey Decimal Classification _ceBooks |
||
| 999 |
_c40319 _d40319 |
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