From Sword to Shield —— The Transformation of the Corporate Income Tax, 1861 to Present

----- 从剑到盾：论企业所得税转化，1861年到现在

ISBN: 9780195326192 出版年：2010 页码：304 Bank, Steven A Oxford University Press

Introduction Chapter 1: The Roots of a Corporate Tax Chapter 2: From Industry Taxes to Corporate Taxes Chapter 3: Corporate Tax at the Turn-of-the-Century Chapter 4: The Rise of the Separate Corporate Tax Chapter 5: Nonrecognition and the Corporate Tax Shield Chapter 6: The Origins of Double Taxation Chapter 7: The Lost Moment in Corporate Tax Reform Chapter 8: The Present and Future of Corporate Income Taxation