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 : 63. 89 MB
Format : PDF, ePub
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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.

The Economics Of Beer

Author : Johan F. M. Swinnen
ISBN : 9780191505010
Genre : Business & Economics
File Size : 83. 95 MB
Format : PDF, Kindle
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Beer has been consumed across the globe for centuries and was the drink of choice in many ancient societies. Today it is the most important alcoholic drink worldwide, in terms of volume and value. The largest brewing companies have developed into global multinationals, and the beer market has enjoyed strong growth in emerging economies, but there has been a substantial decline of beer consumption in traditional markets and a shift to new products. There is close interaction between governments and markets in the beer industry. For centuries, taxes on beer or its raw materials have been a major source of tax revenue and governments have regulated the beer industry for reasons related to quality, health, and competition. This book is the first economic analysis of the beer market and brewing industry. The introduction provides an economic history of beer, from monasteries in the early Middle Ages to the recent 'microbrewery movement', whilst other chapters consider whether people drink more beer during recessions, the effect of television on local breweries, and what makes a country a 'beer drinking' nation. It comprises a comprehensive and unique set of economic research and analysis on the economics of beer and brewing and covers economic history and development, supply and demand, trade and investment, geography and scale economies, technology and innovation, health and nutrition, quantity and quality, industrial organization and competition, taxation and regulation, and regional beer market developments.

Anglo American Corporate Taxation

Author : Steven A. Bank
ISBN : 9781139502597
Genre : Law
File Size : 66. 80 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 : 39. 13 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 : 28. 13 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.

The Real Lincoln

Author : Thomas DiLorenzo
ISBN : 0307559386
Genre : History
File Size : 66. 90 MB
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A New Look at Abraham Lincoln, His Agenda, and an Unnecessary War Most Americans consider Abraham Lincoln to be the greatest president in history. His legend as the Great Emancipator has grown to mythic proportions as hundreds of books, a national holiday, and a monument in Washington, D.C., extol his heroism and martyrdom. But what if most everything you knew about Lincoln were false? What if, instead of an American hero who sought to free the slaves, Lincoln were in fact a calculating politician who waged the bloodiest war in american history in order to build an empire that rivaled Great Britain's? In The Real Lincoln, author Thomas J. DiLorenzo uncovers a side of Lincoln not told in many history books and overshadowed by the immense Lincoln legend. Through extensive research and meticulous documentation, DiLorenzo portrays the sixteenth president as a man who devoted his political career to revolutionizing the American form of government from one that was very limited in scope and highly decentralized—as the Founding Fathers intended—to a highly centralized, activist state. Standing in his way, however, was the South, with its independent states, its resistance to the national government, and its reliance on unfettered free trade. To accomplish his goals, Lincoln subverted the Constitution, trampled states' rights, and launched a devastating Civil War, whose wounds haunt us still. According to this provacative book, 600,000 American soldiers did not die for the honorable cause of ending slavery but for the dubious agenda of sacrificing the independence of the states to the supremacy of the federal government, which has been tightening its vise grip on our republic to this very day. You will discover a side of Lincoln that you were probably never taught in school—a side that calls into question the very myths that surround him and helps explain the true origins of a bloody, and perhaps, unnecessary war. "A devastating critique of America's most famous president." —Joseph Sobran, commentator and nationally syndicated columnist "Today's federal government is considerably at odds with that envisioned by the framers of the Constitution. Thomas J. DiLorenzo gives an account of How this come about in The Real Lincoln." —Walter E. Williams, from the foreword "A peacefully negotiated secession was the best way to handle all the problems facing Americans in 1860. A war of coercion was Lincoln's creation. It sometimes takes a century or more to bring an important historical event into perspective. This study does just that and leaves the reader asking, 'Why didn't we know this before?'" —Donald Livingston, professor of philosophy, Emory University "Professor DiLorenzo has penetrated to the very heart and core of American history with a laser beam of fact and analysis." —Clyde Wilson, professor of history, University of South Carolina, and editor, The John C. Calhoun Papers From the Hardcover edition.

Open Veins Of Latin America

Author : Eduardo Galeano
ISBN : 9780853459910
Genre : History
File Size : 79. 90 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.

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