from sword to shield the transformation of the corporate income tax 1861 to present

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From Sword To Shield

Author : Steven A. Bank
ISBN : 9780199716968
Genre : Law
File Size : 70. 63 MB
Format : PDF
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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.

What S Good For Business

Author : Kim Phillips-Fein
ISBN : 9780199912827
Genre : Business & Economics
File Size : 80. 22 MB
Format : PDF, Kindle
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This volume showcases the most exciting new voices in the fields of business and political history. While the media frequently warns of the newfound power of business in the world of politics, the authors in this book demonstrate that business has mobilized to shape public policy and government institutions, as well as electoral outcomes, for decades. Rather than assuming that business influence is inevitable, the chapters explore the complex evolution of this relationship in a wide range of different arenas--from attempts to create a corporate-friendly tax policy and regulations that would work in the interests of particular industries, to local boosterism as a weapon against New Deal liberalism, to the nexus between evangelical Christianity and the oil industry, to the frustrations that business people felt in struggles with public interest groups. The history that emerges show business actors organizing themselves to affect government in myriad ways, sometimes successfully but other times with outcomes far different than they hoped for. The result in an image of American politics that is more complex and contested than it is often thought to be. The essays represent a new trend in scholarship on political economy, one that seeks to break down the barriers that once separated old subfields to offer a vision of the economy as shaped by politics and political life influenced by economic relationships.

Freedom National The Destruction Of Slavery In The United States 1861 1865

Author : James Oakes
ISBN : 9780393065312
Genre : History
File Size : 24. 48 MB
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Traces the history of emancipation and its impact on the Civil War, discussing how Lincoln and the Republicans fought primarily for freeing slaves throughout the war, not just as a secondary objective in an effort to restore the union. 30,000 first printing.

A History Of Money

Author : Duncan Connors
ISBN : 9781783163113
Genre : Business & Economics
File Size : 84. 50 MB
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A History of Money looks at how money as we know it developed through time. Starting with the barter system, the basic function of exchanging goods evolved into a monetary system based on coins made up of precious metals and, from the 1500s onwards, financial systems were established through which money became intertwined with commerce and trade, to settle by the mid-1800s into a stable system based upon Gold. This book presents its closing argument that, since the collapse of the Gold Standard, the global monetary system has undergone constant crisis and evolution continuing into the present day.

Confronting The Past

Author : Vjeran Pavlaković
ISBN : 9789537022266
Genre : Collective memory
File Size : 76. 41 MB
Format : PDF
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The Cosmopolitan State

Author : H Patrick Glenn
ISBN : 9780199682423
Genre : Law
File Size : 78. 92 MB
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The idea of the 'nation-state' has failed, Glenn argues, and a major shift in our understanding of the state is needed. He provides an original approach by situating cosmopolitanism in its historical context and demonstrating that the state is necessarily cosmopolitan in character, and has always been subject to transnational law-making.

The Great Transformation

Author : Karl Polanyi
ISBN : 9780807056424
Genre : Business & Economics
File Size : 86. 34 MB
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In this classic work of economic history and social theory, Karl Polanyi analyzes the economic and social changes brought about by the "great transformation" of the Industrial Revolution. His analysis explains not only the deficiencies of the self-regulating market, but the potentially dire social consequences of untempered market capitalism. New introductory material reveals the renewed importance of Polanyi's seminal analysis in an era of globalization and free trade.

Taxes In America

Author : Leonard Burman
ISBN : 9780199890262
Genre : Business & Economics
File Size : 44. 87 MB
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Taxes in America, by preeminent tax scholars Leonard E. Burman and Joel Slemrod, offers a clear, concise explanation of how our tax system works, how it affects people and businesses, and how it might be improved. Accessibly written, the book describes the confundities of the modern tax system in an easy-to-grasp manner and addresses issues relevant to the average taxpayer.

Providing For The Casualties Of War

Author : Bernard D. Rostker
ISBN : 9780833078193
Genre : Medical
File Size : 62. 35 MB
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War has always been a dangerous business, bringing injury, wounds, and death, and--until recently--often disease. What has changed over time, most dramatically in the last 150 or so years, is the care these casualties receive and who provides it. This book looks at the history of how humanity has cared for its war casualties and veterans, from ancient times through the aftermath of World War II.

Democracies At War

Author : Dan Reiter
ISBN : 1400824451
Genre : Political Science
File Size : 31. 29 MB
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Why do democracies win wars? This is a critical question in the study of international relations, as a traditional view--expressed most famously by Alexis de Tocqueville--has been that democracies are inferior in crafting foreign policy and fighting wars. In Democracies at War, the first major study of its kind, Dan Reiter and Allan Stam come to a very different conclusion. Democracies tend to win the wars they fight--specifically, about eighty percent of the time. Complementing their wide-ranging case-study analysis, the authors apply innovative statistical tests and new hypotheses. In unusually clear prose, they pinpoint two reasons for democracies' success at war. First, as elected leaders understand that losing a war can spell domestic political backlash, democracies start only those wars they are likely to win. Secondly, the emphasis on individuality within democratic societies means that their soldiers fight with greater initiative and superior leadership. Surprisingly, Reiter and Stam find that it is neither economic muscle nor bandwagoning between democratic powers that enables democracies to win wars. They also show that, given societal consent, democracies are willing to initiate wars of empire or genocide. On the whole, they find, democracies' dependence on public consent makes for more, rather than less, effective foreign policy. Taking a fresh approach to a question that has long merited such a study, this book yields crucial insights on security policy, the causes of war, and the interplay between domestic politics and international relations.

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