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 : 69. 46 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.

A History Of Money

Author : Professor Glyn Davies
ISBN : 9781783163113
Genre : Business & Economics
File Size : 88. 34 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.

Anglo American Corporate Taxation

Author : Steven A. Bank
ISBN : 9781139502597
Genre : Law
File Size : 59. 55 MB
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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.

Unequal Freedom

Author : Evelyn Nakano GLENN
ISBN : 0674037642
Genre : Social Science
File Size : 79. 63 MB
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The inequalities that persist in America have deep historical roots. Evelyn Nakano Glenn untangles this complex history in a unique comparative regional study from the end of Reconstruction to the eve of World War II. During this era the country experienced enormous social and economic changes with the abolition of slavery, rapid territorial expansion, and massive immigration, and struggled over the meaning of free labor and the essence of citizenship as people who previously had been excluded sought the promise of economic freedom and full political rights. After a lucid overview of the concepts of the free worker and the independent citizen at the national level, Glenn vividly details how race and gender issues framed the struggle over labor and citizenship rights at the local level between blacks and whites in the South, Mexicans and Anglos in the Southwest, and Asians and haoles (the white planter class) in Hawaii. She illuminates the complex interplay of local and national forces in American society and provides a dynamic view of how labor and citizenship were defined, enforced, and contested in a formative era for white-nonwhite relations in America.

Fateful Lightning

Author : Allen C. Guelzo
ISBN : 9780199843282
Genre : History
File Size : 62. 27 MB
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A comprehensive look at the Civil War and how it shaped American history and culture, includes coverage of major figures and the war's affect on politics, religion, gender, race, diplomacy, and technology.

Why Nations Fail

Author : Daron Acemoglu
ISBN : 9780307719232
Genre : Business & Economics
File Size : 44. 54 MB
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Brilliant and engagingly written, Why Nations Fail answers the question that has stumped the experts for centuries: Why are some nations rich and others poor, divided by wealth and poverty, health and sickness, food and famine? Is it culture, the weather, geography? Perhaps ignorance of what the right policies are? Simply, no. None of these factors is either definitive or destiny. Otherwise, how to explain why Botswana has become one of the fastest growing countries in the world, while other African nations, such as Zimbabwe, the Congo, and Sierra Leone, are mired in poverty and violence? Daron Acemoglu and James Robinson conclusively show that it is man-made political and economic institutions that underlie economic success (or lack of it). Korea, to take just one of their fascinating examples, is a remarkably homogeneous nation, yet the people of North Korea are among the poorest on earth while their brothers and sisters in South Korea are among the richest. The south forged a society that created incentives, rewarded innovation, and allowed everyone to participate in economic opportunities. The economic success thus spurred was sustained because the government became accountable and responsive to citizens and the great mass of people. Sadly, the people of the north have endured decades of famine, political repression, and very different economic institutions—with no end in sight. The differences between the Koreas is due to the politics that created these completely different institutional trajectories. Based on fifteen years of original research Acemoglu and Robinson marshall extraordinary historical evidence from the Roman Empire, the Mayan city-states, medieval Venice, the Soviet Union, Latin America, England, Europe, the United States, and Africa to build a new theory of political economy with great relevance for the big questions of today, including: - China has built an authoritarian growth machine. Will it continue to grow at such high speed and overwhelm the West? - Are America’s best days behind it? Are we moving from a virtuous circle in which efforts by elites to aggrandize power are resisted to a vicious one that enriches and empowers a small minority? - What is the most effective way to help move billions of people from the rut of poverty to prosperity? More philanthropy from the wealthy nations of the West? Or learning the hard-won lessons of Acemoglu and Robinson’s breakthrough ideas on the interplay between inclusive political and economic institutions? Why Nations Fail will change the way you look at—and understand—the world.

A People S History Of The United States

Author : Howard Zinn
ISBN : 9780061965586
Genre : History
File Size : 21. 2 MB
Format : PDF
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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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