Format:
1 online resource (xxxii, 271 p.)
ISBN:
9780199775811
Content:
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.
Note:
Includes bibliographical references and index. - Description based on print version record
Additional Edition:
ISBN 9780195326192
Additional Edition:
Erscheint auch als Druck-Ausgabe ISBN 9780195326192
Language:
English
DOI:
10.1093/acprof:oso/9780195326192.001.0001