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From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present,Used
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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 main topic of 'From Sword to Shield'? A: The book examines the evolution of the corporate income tax in the United States, focusing on its transformation from a tool against tax evasion to a protective measure for corporate management.
- Q: Who is the author of this book? A: The author of 'From Sword to Shield' is Professor Steven A. Bank.
- Q: When was 'From Sword to Shield' published? A: The book was published on March 24, 2010.
- Q: How many pages does the book have? A: The book contains 304 pages.
- Q: What is the binding type of this book? A: The book is available in hardcover binding.
- Q: Is 'From Sword to Shield' suitable for academic study? A: Yes, the book provides a thorough historical account and analysis of corporate income tax, making it suitable for academic study in finance, taxation, and public policy.
- Q: What kind of insights can I expect from this book? A: Readers can expect insights into the historical context, political dynamics, and economic implications of the corporate income tax in America.
- Q: Does the book discuss the concept of double taxation? A: Yes, the book specifically addresses the issue of double taxation of corporate income and its implications for businesses and shareholders.
- Q: Is there an edition of this book available? A: Yes, 'From Sword to Shield' is available in its first edition.
- Q: What are the key themes explored in this book? A: Key themes include the historical evolution of tax policies, corporate interests, and the impact of taxation on corporate governance.