Library Highlights: Taxation


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

Steven A. Bank

KF6464 .B36 2010

From the Publisher: 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.

Decoding the U.S. Corporate Tax Related and Supplementary Consumer Law

Daniel N. Shaviro

KF6455 .S53 2009

From the Publisher: “The corporate tax could soon be headed in new directions,” Dan Shaviro writes in Decoding the U.S. Corporate Tax, wherein he assesses the threats to America’s corporate tax code and challenges conventional wisdom on the best avenues for reform. Shaviro dissects the vagaries of the law, lays out the fundamental policy issues, and considers the road ahead. As rising globalization, capital mobility, financial innovation, and political polarization combine to destabilize tax policy and government revenue, Shaviro maps the path to fair, revenue-generating reform.

Corporate Income Taxation

Douglas A. Kahn

KF6464 .K28 2009

From the Publisher: This book provides a comprehensive overview of federal corporate income taxation valuable both for the generalist who has minimal contact with the subject and the specialist who is immersed in the topic. It is also a useful resource for law students taking a course in this area. It can serve as a course book that provides an introduction to the subject, as well as a resource for problems that the teacher can readily customize from examples in the book.

Corporate Taxation: Examples & Explanations

Cheryl D. Block

KF6465 .B557 2010

From the Publisher: Examples & Explanations: Corporate Taxation offers a remarkably clear treatment of a complex area of tax law. Demystifying Subchapter C, Cheryl D. Block methodically explains all of the tax issues that arise from the formation of the corporation to liquidation. Students learn by applying the concepts in multiple problem sets and comparing their answers to Block’s thorough analysis. Making complicated tax laws understandable, this straightforward introduction to the principles of corporate taxation offers: logical cradle-to-grave organization—modified by considering corporate liquidations prior to the more complex materials on tax-free reorganizations. numerous diagrams that illustrate the complexities and relational aspects of corporate transactions, practical skill development that will enable students to identify the details that really matter in the larger context, examples and explanations that test students’ understanding and provide an opportunity to apply what they have learned in each chapter and a modular chapter structure that easily adapts to different teaching approaches.

Global E-Business Law & Taxation

editor in chief, Ana D. Penn

K1005 .G56 2009

From the Publisher: As electronic commerce has taken off around the world, countries have struggled to participate in the boom without sacrificing key tax revenue. In recent years, there has been a worldwide explosion in the regulation of e-business, particularly in the area of taxation. Global E-Business Law and Taxation offers expert insight and guidance for practitioners who are involved in e-business transactions. The contributors of this publication, local tax practitioners with in-depth knowledge of their respective jurisdictions, share expert commentary and analysis with the reader. Global E-Business Law and Taxation compares and contracts e-business tax laws and regulations in North America; Europe, the Middle East and Africa; Latin America; Asia; Australia; and select offshore jurisdictions. Each of the regional sections includes an analysis of e-business taxation developments in major countries within the region.

Comparative Income Taxation: A Structural Analysis

Hugh J. Ault and Brian J. Arnold

K4505.4 .A95 2010

From the Publisher: The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve that level of understanding of the nine income taxes compared in this volume. Suppose, however, that an international group of tax law professors, each expert in his own national system, were asked to describe how that system resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. Suppose further that the leaders of the group wove the resulting answers into a single continuous exposition, which was then reviewed and critiqued by a wider group of tax teachers. The resulting text would provide a convenient an comprehensive introduction to foreign approaches to income taxation for teachers, students, policy-makers and practitioners.

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