Entity Theory as Myth in The US Corporate Excise Tax of 1909

Studies in the History of Tax Law: Volume 2

Volumn 2, Issue , 2007, Pages 393-426

  Bank, Steven A ^a  

^a UNIVERSITY OF CALIFORNIA   (United States)

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EID: 77954479907     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter

References (72)

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2. R. Avi-Yonah, ‘Corporations, Society, and the State: A Defense of the Corporate Tax’ (2004) 90 VA L REV., 1193
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5. S.R. Weisman, The Great Tax Wars (Simon & Schuster, New York, 2002) 176–177.
6. ‘Finances in War Time’, Washington Post, 6 Apr. 1898, at 3A
7. ‘The Financial Situation’, (1898) Commercial and Financial Chronicle 728.
8. ‘This Week in Congress; The War Revenue Bill May be Completed, Passed, and Signed Before Saturday’, New York Times, 22 May 1898.
9. ‘Taxes to Wage a War’ Washington Post, 17 May 1898, at 4A
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11. E.R.A. Seligman, The Shifting and Incidence of Taxation (2nd., edn., Columbia, CUP, New York, 1899) 286–288
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14. R.G. Blakey and Gladys C. Blakey, The Federal Income (1940) 35.
15. ‘Western Senators for an Income Tax’ New York Times, 19 Apr. 1909, at 3
16. ‘Income Tax Forces Agree on New Bill’ New York Times, 19 May 1909, at 1
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18. W.E. Brownlee, Federal Taxation in America: A Short History (CUP, Cambridge, 1996) 42–43
19. ‘Income Tax Scares Leaders in Senate’, New York Times, 17 Apr. 1909, at 2
20. ‘Income Tax Forces Agree on New Bill’ New York Times, 19 May 1909, at 1.
21. ‘Aldrich Sees Taft About Tariff Bill’ New York Times, 9 June 1909, at 1
22. ‘Aldrich Prevents Income Tax Vote’, New York Times, 12 June 1909, at 2.
23. ‘Letter from Captain Butt to his Sister-in-Law Clara Butt, June 18, 1909,’ in W.H. Taft and F.D. Roosevelt, The Intimate Letters of Archie Butt, Military Aide (Doubleday, Doran & Co, Garden City, NY, 1930) 123–124
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25. ‘Letter from Taft to Horace Taft, 27 June 1909’, in H.Pringle, The Life and Times of William Howard Taft (Archon Books, Hamden, Conn., 1965) i, 435
26. S.D. Solvick, ‘William Howard Taft and the Payne–Aldrich Tarif’, (1963) 50 Mississippi Valley Hist Rev 424, 435
27. ‘Taft Favors Income Tax, LaFollette’s Wkly Mag’., 2 Oct. 1909, at 13
28. D.W. Detzer, The Politics of the Payne-Aldrich Tariff of 1909 (Ph.D. dissertation 1970), 189–190
29. J.C. German, Jr., Taft’s Attorney General: George W. Wickersham (Ph.D dissertation 1970) 202.
30. ‘Taft Defends Tax on Corporations’ New York Times, 22 Sept. 1909, at 7
31. ‘Taft to Send Message Urging Corporation Tax’ New York World, 16 June 1909, at 2A
32. S.H. Acheson, Joe Bailey: The Last Democrat (MacMillan, New York, 1932) 262–263
33. R.H. Wiebe, Businessmen and Reform (1962) 81–82.
34. ‘Tax on Corporations is Planned by Taft’, New York Times, 23 Mar. 1909
35. ‘Taft Joins Aldrich’ New York Times, 15 June 1909, at 1
36. ‘The Financial Situation’ (1909) 89 Com & Fin Chron 2
37. ‘Taft is to Fix Tax’ Washington Post, 22 June 1909
38. P.C. Jessup, Elihu Root (ii, 230 1938)
39. R. Hofstadter, The Age of Reform (Vintage Books, New York, 1955) 232
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41. R.L. Nelson, Merger Movements in American Industry, 1895–1956 (Princeton UP, Princeton, NJ, 1959) 5
42. ‘Income Tax Amendment is Nearly Killed’ New York World, 19 June 1909, at 4A.
43. ‘The Financial Situation’, 88 Com & Fin Chron 1582, 1583
44. S.A. Bank, ‘Origins of a Flat Tax’ (1996) 73 Denver U L Rev 329, 364–370.
45. J. Buenker, The Income Tax in the Progressive Era (Norton, New York, 1985) 34
46. Bureau of the Census, US Dep’t of Commerce, Historical Statistics of the United States: Colonial Times to 1970, (1975) pt. 1, at 212 (Series E 183-186).
47. E.R.A. Seligman, The Income Tax (MacMillan, New York, 1911) 591–592
48. ‘Making a Mistake at Washington’, Leslie’s Illustrated Wkly, 1 July 1909, at 1
49. ‘The Financial Situation’ (1909) 88 Com & Fin Chron 1525
50. A.C. Pleydall, Secretary New York Tax Reform Association, Letter to the Editor, ‘The Corporate Tax’, New York Times, 19 June 1909, at 6
51. J. Woodburn, ‘Corporation Income Tax’ (1911) 62 Chautauquan 299, 300
52. ‘What the States do in the way of Taxing Corporations’ (1909) 89 Com & Fin Chron 133
53. ‘Taft’s Corporation Tax Framed to Reach the Rich’ New York World, 18 June 1909, at 5B
54. ‘Taft Plan for Tax Splits Committee’, New York Times, 19 June 1909, at 5
55. ‘The President Takes a Hand’ LaFollette’s Wkly Mag., 26 June 1909, at 13, 14
56. ‘Tariff and Dinne’, Washington Post, 20 July 1909, at 1A
57. ‘Shaping the Corporation Tax’, New York Times, 9 July 1909, at 6.
58. ‘The Financial Situation’ (1909) 89 Com & Fin Chron 70
59. ‘Dividend Tax Now in Bill’, LaFollette’s Wkly Mag., 31 July 1909, at 14.
60. ‘President Taft’s Plan on Corporation Tax and Tarif’, New York World, 26 June, 1909, at 4D.
61. Taft Takes Hand in Shaping Tariff’ New York Times, 13 July 1909, at 3.
62. ‘The Financial Situation’ (1909) 89 Com & Fin Chron 126
63. ‘The Financial Situation’, (1909) 89 Com & Fin Chron 190, 191
64. ‘Conference Settles Minor Tariff Points’ New York Times, 11 July 1909, at 3.
65. ‘Taft Programme Menaced by Big Senate Combine’, New York World, 20 July 1909, at 4A.
66. J.J. Thorndike, ‘Historical Perspective: Promoting Honesty by Releasing Corporate Tax Returns’ available at http://www.taxhistory.org/Articles/public_returns.htm.
67. ‘Resolutions adopted by the Board of Directors During 1910’ in Annual Statement of the Trade and Commerce of Saint Louis for the year 1910 (1911) 29
68. ‘Attack New Clause as Double Tax’ New York Times, 6 July 1913, at 5
69. J.M. Landis, ‘The Legislative History of the Securities Act of 1933’ (1959) 28 Geo Wash L Rev 29.
70. ‘Who Pays the Tax?’ LaFollette’s Wkly Mag., 10 July 1909, at 3
71. A. Bank, ‘Is Double Taxation a Scapegoat for Declining Dividends? Evidence from History’ (2003) 56 Tax L Rev 463, 489.
72. S.A. Bank,’ A Capital Lock-In Theory of the Corporate Income Tax’ 94 Georgetown LJ (forthcoming, 2006).