Why was the US Corporate Tax Enacted in 1909?

Studies in the History of Tax Law: Volume 2

Volumn 2, Issue , 2007, Pages 377-392

  Avi Yonah, Reuven S ^a  

^a UNIVERSITY OF MICHIGAN LAW SCHOOL   (United States)

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EID: 85192897406     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter

References (13)

1. S. Bank and K. Stark (eds.), Business Tax Stories (Foundation Press, New York, 2005).
2. S.A. Bank,’ Entity Theory as Myth in the Origins of the Corporate Income Tax’ (2001) 43 Wm & Mary L. Rev. 447, at 457–458.
3. W.E. Brownlee, ‘Historical Perspective on U.S. Tax Policy Toward the Rich’ in J.B.Slemrod (ed.), Does Atlas Shrug? The Economic Consequences of Taxing the Rich (Harvard UP, Cambridge, Mass., 2000) 29, 35
4. D.J. Ventry Jr., ‘Equity Versus Efficiency and the U.S. Tax System in Historical Perspective’ in J.J. Thorndike and D.J. Ventry Jr (eds)., Tax Justice: The Ongoing Debate (Urban Institute Press, Washington, DC, 2002) 25, 29
5. S.R. Weisman, The Great Tax Wars: Lincoln to Wilson—The Fierce Battles Over Money and Power That Transformed the Nation (Simon & Schusler, New York, 2002)101.
6. M.E. Kornhauser, ‘Corporate Regulation and the Origins of the Corporate Income Tax’(1990) 66 Ind LJ 53, 66
7. S.A. Bank, ‘Corporate Managers, Agency Costs, and the Rise of Double Taxation’ (2002) 44 Wm & Mary L Rev 167, 181–182
8. M.J. Sklar, The Corporate Reconstruction of American Capitalism, 1890–1916 (CUP, New York, 1988).
9. A.D. Chandler, Jr., The Visible Hand: The Managerial Revolution in American Business (Belknap Press, Cambridge, Mass., 1977).
10. L. Steffens ‘New Jersey: A Traitor State: Part II—How She Sold Out to the United States’ (1905) 25 McClure’s Mag. 41.
11. W.L. Cary, ‘Federalism and Corporate Law: Reflections Upon Delaware’ (1974) 83 Yale LJ 663
12. R.K. Winter, Jr., ‘State Law, Shareholder Protection, and the Theory of the Corporation’ (1996) 6 J Legal Stud 251.
13. H.L. Wilgus, ‘Need of a National Incorporation Law’ (1904) 2 Mich L Rev 358 (1904)