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

Steven A. Bank

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.001.0001
Subject:
Law, Legal History

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. ... More


Dispelling Common Perceptions

Rachel M. McCleary

in Global Compassion: Private Voluntary Organizations and U.S. Foreign Policy Since 1939

Published in print:
2009
Published Online:
September 2009
ISBN:
9780195371178
eISBN:
9780199870592
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195371178.003.0001
Subject:
Economics and Finance, Development, Growth, and Environmental

An overview of the book’s main issues is presented: food aid, the role of the military in humanitarian aid, funding priorities, and the future of foreign aid. PVO financial independence is ... More


National Taxation, Fiscal Federalism and Global Taxation

Robin Boadway

in New Sources of Development Finance

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199278558
eISBN:
9780191601590
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199278555.003.0011
Subject:
Economics and Finance, Development, Growth, and Environmental

This chapter, together with chs. 2 and 10, approaches the question of development funding in a theoretical way, rather than by examining individual proposals for sources. One purpose of the book is ... More


Tax Great Wealth but Protect Farmers and Small Businesses

Michael J. Graetz

in 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States

Published in print:
2008
Published Online:
October 2013
ISBN:
9780300122749
eISBN:
9780300150193
Item type:
chapter
Publisher:
Yale University Press
DOI:
10.12987/yale/9780300122749.003.0009
Subject:
Economics and Finance, Economic Systems

This chapter proposes retaining a reformed version of the estate tax. It is argued that the estate tax accounts for a large measure of the progressivity in the current tax system at the very top of ... More


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