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 : 9780195326192
Genre : Law
File Size : 59. 79 MB
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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.

Anglo American Corporate Taxation

Author : Steven A. Bank
ISBN : 9781139502597
Genre : Law
File Size : 52. 30 MB
Format : PDF
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The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends received. Under the American approach, by contrast, corporate and shareholder income taxes have remained separate under what is called a 'classical' system in which shareholders receive little or no relief from a second layer of taxes on dividends. Steven A. Bank explores the evolution of the corporate income tax systems in each country during the nineteenth and twentieth centuries to understand the common legal, economic, political and cultural forces that produced such divergent approaches and explains why convergence may be likely in the future as each country grapples with corporate taxation in an era of globalization.

A History Of Money

Author : Professor Glyn Davies
ISBN : 9781783163113
Genre : Business & Economics
File Size : 82. 1 MB
Format : PDF
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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.

Corporations And American Democracy

Author : Naomi R. Lamoreaux
ISBN : 0674972287
Genre : Business & Economics
File Size : 59. 73 MB
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Recent Supreme Court decisions in Citizens United and other high-profile cases have sparked disagreement about the role of corporations in American democracy. Bringing together scholars of history, law, and political science, Corporations and American Democracy provides essential grounding for today s policy debates."

Open Veins Of Latin America

Author : Eduardo Galeano
ISBN : 9780853459910
Genre : History
File Size : 28. 85 MB
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Since its U.S. debut a quarter-century ago, this brilliant text has set a new standard for historical scholarship of Latin America. It is also an outstanding political economy, a social and cultural narrative of the highest quality, and perhaps the finest description of primitive capital accumulation since Marx. Rather than chronology, geography, or political successions, Eduardo Galeano has organized the various facets of Latin American history according to the patterns of five centuries of exploitation. Thus he is concerned with gold and silver, cacao and cotton, rubber and coffee, fruit, hides and wool, petroleum, iron, nickel, manganese, copper, aluminum ore, nitrates, and tin. These are the veins which he traces through the body of the entire continent, up to the Rio Grande and throughout the Caribbean, and all the way to their open ends where they empty into the coffers of wealth in the United States and Europe. Weaving fact and imagery into a rich tapestry, Galeano fuses scientific analysis with the passions of a plundered and suffering people. An immense gathering of materials is framed with a vigorous style that never falters in its command of themes. All readers interested in great historical, economic, political, and social writing will find a singular analytical achievement, and an overwhelming narrative that makes history speak, unforgettably. This classic is now further honored by Isabel Allende's inspiring introduction. Universally recognized as one of the most important writers of our time, Allende once again contributes her talents to literature, to political principles, and to enlightenment.

The Making Of The Modern Chinese State

Author : Humphrey Ko
ISBN : 9789811026607
Genre : History
File Size : 70. 42 MB
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This text addresses the corporate causes of the collapse of the Qing Dynasty and the emergence of modern Republican China. Weaving together political, legal and business histories, it focuses on the key relationship between China, cement and corporations, and demonstrates how the particular circumstances of cement manufacturing in nineteenth- and early twentieth-century China serve to illuminate key aspects of Chinese political economy and illustrate the importance of legal frameworks in the emergence of industrial enterprises. Examining the centrality of legal personality in China’s historical story, seen from the angle of cement manufacturing corporations, it offers an alternative historical perspective on the making of the modern Chinese States and delves into the involvement of larger-than-life historical figures of modern China such as Yuan Shikai, Chiang Kai-shek and the revolutionary and the father of modern China, Sun Yat-sen, in the unfolding of these events.

A People S History Of The United States

Author : Howard Zinn
ISBN : 9780061965586
Genre : History
File Size : 22. 29 MB
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A classic since its original landmark publication in 1980, Howard Zinn’s A People’s History of the United States is the first scholarly work to tell America’s story from the bottom up—from the point of view of, and in the words of, America’s women, factory workers, African Americans, Native Americans, working poor, and immigrant laborers. From Columbus to the Revolution to slavery and the Civil War—from World War II to the election of George W. Bush and the “War on Terror”—A People’s History of the United States is an important and necessary contribution to a complete and balanced understanding of American history.

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