Carte From Sword to Shield Steven A. Bank

From Sword to Shield

The Transformation of the Corporate Income Tax, 1861 to Present

Limbă: engleză
Legare: Copertă tare
Disponibilitate: În depozitul extern
Expediem în 10-18 zile
504.32 lei
The U.S. corporate income tax - and in particular the double taxation of corporate income - has long...

Informații despre carte

Limbă
engleză
Legare
Carte - Copertă tare
Publicat
2010
Pagini
304
EAN
9780195326192
ISBN
0195326199
Enbook ID
04517678
Greutate
476
Dimensiuni
148 x 217 x 26

Descriere completă

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.

S-ar putea să te intereseze

41.45 lei
80.29 lei

My Shadow is Pink

Scott Stuart
77.07 lei
68.92 lei

Clienții care au cumpărat această carte au mai cumpărat și

Zwei Prager Geschichten

Rainer Maria Rilke
78.58 lei
69.12 lei