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 : 23. 18 MB
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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 : 26. 29 MB
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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.

Ancient Israelite Literature In Its Cultural Context

Author : John H. Walton
ISBN : 0310365910
Genre : Literary Criticism
File Size : 70. 15 MB
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This unique book surveys within the various literary genres the parallels between the Bible and the literature of the ancient Near East. Each section begins with a survey of the available ancient literature, continues with a discussion of the literature, and concludes with a discussion of cases of alleged borrowing. The genres covered are - cosmology - laws - historical literature - wisdom literature - apocalyptic literature - personal archives and epics - covenants and treaties - hymns, prayers, and incantations - prophetic literature

Introduction To Vocabularies

Author : Elisa Lanzi
ISBN : 9780892365449
Genre : Art
File Size : 77. 86 MB
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Digital networking will make our global cultural heritage accessible to a widespread audience. To reach this audience, it is essential to create and employ terminology that brings consistency to the language used in information retrieval contexts. Introduction to Vocabularies highlights the crucial role that controlled vocabularies play in the description, cataloging, or documentation of cultural heritage information. The book stresses the importance of standards and the role of authority work in creating and managing vocabularies that would ensure integrated access. The book concludes with descriptions of three vocabulary databases developed by the Getty Information Institute. The Introduction to series acquaints professionals and students with the complex issues and technologies in the production, management, and dissemination of cultural heritage information resources.

Henry And Mudge And The Best Day Of All

Author : Cynthia Rylant
ISBN : 9781442445253
Genre : Juvenile Fiction
File Size : 66. 94 MB
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In the fourteenth book in the Henry and Mudge series, it is Henry's birthday! There will be bright balloons, presents, and cake! For these two friends, it is more than a birthday, it's the best day of all!

American Pageant

Author : David M. Kennedy
ISBN : 9781305537415
Genre : History
File Size : 21. 42 MB
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THE AMERICAN PAGEANT enjoys a reputation as one of the most popular, effective, and entertaining texts on American history. The colorful anecdotes, first-person quotations, and trademark wit bring American history to life. The 16th edition includes a major revision of Part Six (the period from 1945 to the present), reflecting recent scholarship and providing greater thematic coherence. The authors also condensed and consolidated material on the Wilson presidency and World War I (formerly Chapters 29 and 30) into a new single chapter. A new feature, “Contending Voices,” offers paired quotes from original historical sources, accompanied by questions that prompt students to think about conflicting perspectives on controversial subjects. Additional pedagogical aids make THE AMERICAN PAGEANT accessible to students: part openers and chapter-ending chronologies provide a context for the major periods in American history, while other features present additional primary sources, scholarly debates, and key historical figures for analysis. Available in the following options: THE AMERICAN PAGEANT, Sixteenth Edition (Chapters 1-41); Volume 1: To 1877 (Chapters 1-22); Volume 2: Since 1865 (Chapters 22-41). Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Tax Law And Social Norms In Mandatory Palestine And Israel

Author : Assaf Likhovski
ISBN : 9781107176294
Genre : Business & Economics
File Size : 56. 38 MB
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This book describes how a social-norms model of taxation rose and fell in British-ruled Palestine and the State of Israel in the mid-twentieth century. Such a model, in which non-legal means were used to foster compliance, appeared in the tax system created by the Jewish community in 1940s Palestine and was later adopted by the new Israeli state in the 1950s. It gradually disappeared in subsequent decades as law and its agents, lawyers and accountants, came to play a larger role in the process of taxation. By describing the historical interplay between formal and informal tools for creating compliance, Tax Law and Social Norms in Mandatory Palestine and Israel sheds new light on our understanding of the relationship between law and other methods of social control, and reveals the complex links between taxation and citizenship.

Why Nations Fail

Author : Daron Acemoglu
ISBN : 9780307719232
Genre : Business & Economics
File Size : 82. 72 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.

Security And Democracy In Southern Africa

Author : Gavin Cawthra
ISBN : 9781868144532
Genre : History
File Size : 78. 31 MB
Format : PDF
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Southern Africa has embarked on one of the world’s most ambitious security co-operation initiatives, seeking to roll out the principles of the United Nations at regional levels. This book examines the triangular relationship between democratization, the character of democracy and its deficits and national security practices and perceptions of eleven southern African states. Based on national studies conducted by African academics and security practitioners over three years, it includes an examination of the way security is conceived and managed, as well as a comparative analysis of regional security co-operation in the developing world. The study concludes that democratization is ambiguous and uncertain and can in some cases generate violent conflict. Building a common security regime in southern Africa will require moving beyond regime solidarity. In particular, progress will mean building multinational institutions, entrenching democratic practices, drawing on civil society and integrating the southern African project with that of the African Union. The authors conclude with a set of policy recommendations that aim to strengthen both states and civil society within the framework of an emerging common security system.

Global Business Regulation

Author : John Braithwaite
ISBN : 0521784999
Genre : Business & Economics
File Size : 83. 69 MB
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This book assesses business regulation in the context of globalisation and policy-making.

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