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From Sword To Shield: The Transformation Of The Corporate Income Tax, 1861 To Present,New
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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.
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- Q: What is the page count of this book? A: This book contains three hundred four pages. It provides an in-depth historical account of the U.S. corporate income tax.
- Q: What are the dimensions of this book? A: The book measures eight point zero three inches in length, five point eight seven inches in height, and zero point nine eight inches in width. These dimensions make it a compact hardcover edition.
- Q: Who is the author of this book? A: The author is Steven A. Bank. He is a noted professor and expert in economic history.
- Q: What is the binding type of this book? A: This book is bound in hardcover. Hardcover bindings are known for their durability and long-lasting quality.
- Q: What is the main topic of this book? A: The book discusses the evolution of the corporate income tax in America. It explores the historical transformation from a tool against tax evasion to a protective measure for corporations.
- Q: Is this book suitable for beginners? A: Yes, this book is suitable for beginners interested in economic history. It provides a comprehensive overview that is accessible to those new to the topic.
- Q: What historical period does the book cover? A: The book covers the period from eighteen sixty-one to present. It provides insights into over a century of corporate tax evolution.
- Q: How does the double taxation of corporate income work? A: Double taxation occurs when corporate income is taxed at both the entity level and again at the shareholder level. This is a significant aspect discussed in the book.
- Q: What kind of insights can I gain from this book? A: You can gain insights into the political, economic, and social forces shaping corporate taxes in the U.S. The book offers a unique historical perspective.
- Q: Is there a specific audience for this book? A: Yes, the book is aimed at students, scholars, and anyone interested in economic policy. Its detailed analysis makes it valuable for a wide audience.
- Q: What are the key themes in this book? A: Key themes include the history of taxation, corporate governance, and the relationship between government and business. These themes are explored in depth.
- Q: Can I use this book for research purposes? A: Yes, this book is a reliable source for research on corporate taxation. Its historical account and analysis make it a useful reference.
- Q: Does this book discuss the impact of corporate tax on shareholders? A: Yes, it discusses how double taxation affects shareholders. The book examines its implications for corporate governance and shareholder rights.
- Q: How can I keep this book in good condition? A: To keep the book in good condition, store it upright in a cool, dry place. Avoid exposure to direct sunlight and moisture.
- Q: What should I do if the book arrives damaged? A: If the book arrives damaged, contact the seller for a return or replacement. Most sellers have policies in place for damaged goods.
- Q: Is there a warranty or guarantee for this book? A: Typically, books do not come with a warranty, but you should check the seller's return policy for guarantees. This can vary by retailer.