From Sword to Shield

<br>"From Sword to Shield is a fascinating read on several levels...Which is to say, if you have any interest in tax, you need to read this book. And even if you don't have any interest in tax, if you are interested in the legislative process or in economic history (or even on the impact of war on fiscal policy), this book is for you." <br>--Samuel D. Brunson, Assistant Professor of Law, Loyola University Chicago School of Law <br>Concurring Opinions <br><br>

<br>Steven Bank is a professor of law at the University of California, Los Angeles School of Law. His research frequently uses history and finance to explore the taxation of business entities in the United States and other countries. He is the co-author of War and Taxes (Urban Institute Press, 2008, with Stark and Thorndike), Taxation of Business Enterprises (West Publishers, 2006, with Peroni and Coven) and Business Tax Stories (Foundation Press, 2005, with Stark). His work has been selected for the Stanford/Yale Junior Faculty Forum, the John Minor Wisdom Award for Academic Excellence in Legal Scholarship, and the De Brauw Blackstone Westbroek Law Prize. Professor Bank has also been a Herbert Smith Visitor at the University of Cambridge and has lectured at the United Kingdom's Inland Revenue on the development of the U.S. and British corporate income taxes.<br>

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