{"title":"Steven A Bank","description":null,"products":[{"product_id":"anglo-american-corporate-taxation-book-steven-a-bank-9780521887762","title":"Anglo-American Corporate Taxation","description":"The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends received. Under the American approach, by contrast, corporate and shareholder income taxes have remained separate under what is called a 'classical' system in which shareholders receive little or no relief from a second layer of taxes on dividends. Steven A. Bank explores the evolution of the corporate income tax systems in each country during the nineteenth and twentieth centuries to understand the common legal, economic, political and cultural forces that produced such divergent approaches and explains why convergence may be likely in the future as each country grapples with corporate taxation in an era of globalization.","brand":"WoB","offers":[{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":49649984700689,"sku":"GOR011010071","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52146038341905,"sku":"NLS9780521887762","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ NEW \/ INGRAM","offer_id":52735472861457,"sku":"NIN9780521887762","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/0521887763.jpg?v=1751166502"},{"product_id":"selected-sections-federal-income-tax-code-and-regulations-2013-2014-book-steven-a-bank-9781609303655","title":"Selected Sections Federal Income Tax Code and Regulations, 2013-2014","description":null,"brand":"WoB","offers":[{"title":"US \/ GOOD \/ SBYB","offer_id":49937828872465,"sku":"CIN1609303652G","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1609303652.jpg?v=1750992922"},{"product_id":"taxation-of-business-entities-book-steven-a-bank-9780314143440","title":"Taxation of Business Entities","description":"\u003cp\u003eHere at the end of the Cenozoic Era with the life systems withering away, a surprising creativity appears, a kind of mystical balancing act. The world's spiritual traditions are entering into deeply engaged conversations through which the riches of each are ignited in new ways. With \u003cem\u003eThe Salmon in the Spring\u003c\/em\u003e, Jason Kirkey has boldly carved out his place in this exciting work with his original interpretations of the concepts and stories of ancient Ireland . . . Kirkey's vision speaks directly to our present ecological challenge. Rejecting those nature- denying forms of spirituality that have been used too easily to justify our domestication of the planet, The Salmon in the Spring announces its thrilling spiritual foundation: 'Our wild nature is our soul.' \u003cstrong\u003e--Brian Swimme, California Institute of Integral Studies\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003e\u003cbr\u003e\u003c\/p\u003e","brand":"WoB","offers":[{"title":"US \/ GOOD \/ SBYB","offer_id":50000778789137,"sku":"CIN0314143440G","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/0314143440.jpg?v=1751070924"},{"product_id":"selected-sections-corporate-and-partnership-income-tax-code-and-regulations-2022-book-steven-a-bank-9781636598956","title":"Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2022-2023","description":"Designed to offer maximum flexibility and ease-of-use for law school courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities.","brand":"WoB","offers":[{"title":"US \/ GOOD \/ SBYB","offer_id":50001976459537,"sku":"CIN1636598951G","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ VERY_GOOD \/ SBYB","offer_id":51729073996049,"sku":"CIN1636598951VG","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1636598951.jpg?v=1751024557"},{"product_id":"selected-sections-corporate-and-partnership-income-tax-code-and-regulations-2023-book-steven-a-bank-9798887860213","title":"Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2023-2024","description":"Designed to offer maximum flexibility and ease-of-use for law school courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities.","brand":"WoB","offers":[{"title":"US \/ GOOD \/ SBYB","offer_id":50176863338769,"sku":"CINB0C8RYYTQRG","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/B0C8RYYTQR.jpg?v=1751001691"},{"product_id":"selected-sections-federal-income-tax-code-and-regulations-2022-2023-book-steven-a-bank-9781636598963","title":"Selected Sections Federal Income Tax Code and Regulations, 2022-2023","description":"Presents key provisions of the Internal Revenue Code and Treasury regulations pertaining to federal income taxation. The book is designed to offer maximum flexibility and ease-of-use for law school courses. Updated annually, it accounts for recent legislative and regulatory developments.","brand":"WoB","offers":[{"title":"US \/ VERY_GOOD \/ SBYB","offer_id":50182659375377,"sku":"CIN163659896XVG","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ GOOD \/ SBYB","offer_id":50203481014545,"sku":"CIN163659896XG","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/163659896X.jpg?v=1750831460"},{"product_id":"selected-sections-federal-income-tax-code-and-regulations-2019-2020-book-steven-a-bank-9781642429152","title":"Selected Sections Federal Income Tax Code and Regulations, 2019-2020","description":"This statutory supplement contains key provisions of the Internal Revenue Code and Treasury regulations pertaining to federal income taxation. It is designed to offer maximum flexibility and ease-of-use for law school courses. Updated annually, it accounts for recent legislative and regulatory developments. This edition is current through May 31, 2019.","brand":"WoB","offers":[{"title":"US \/ GOOD \/ SBYB","offer_id":50206834721041,"sku":"CIN1642429155G","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ VERY_GOOD \/ SBYB","offer_id":50388655931665,"sku":"CIN1642429155VG","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1642429155.jpg?v=1751343267"},{"product_id":"selected-sections-federal-income-tax-code-and-regulations-2021-2022-book-steven-a-bank-9781647088811","title":"Selected Sections Federal Income Tax Code and Regulations, 2021-2022","description":"Contains key provisions of the Internal Revenue Code and Treasury regulations pertaining to federal income taxation. The book is designed to offer maximum flexibility and ease-of-use for law school courses. Updated annually, it accounts for recent legislative and regulatory developments. This edition is current through May 31, 2021.","brand":"WoB","offers":[{"title":"US \/ GOOD \/ SBYB","offer_id":50397345054993,"sku":"CIN164708881XG","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/164708881X.jpg?v=1751089150"},{"product_id":"selected-sections-corporate-and-partnership-income-tax-code-and-regulations-2020-book-steven-a-bank-9781684679751","title":"Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2020-2021","description":"Designed to offer maximum flexibility and ease-of-use for law school courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities.","brand":"WoB","offers":[{"title":"US \/ GOOD \/ SBYB","offer_id":50399759368465,"sku":"CIN1684679753G","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ VERY_GOOD \/ SBYB","offer_id":51072664994065,"sku":"CIN1684679753VG","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1684679753.jpg?v=1751089731"},{"product_id":"gilbert-law-summaries-taxation-of-business-entities-book-steven-a-bank-9781634599306","title":"Gilbert Law Summaries, Taxation of Business Entities","description":"Discusses taxation of partnerships, including current partnership income, contributions of property to partnership, sale of partnership interest, distributions, and liquidations. Other subjects covered include corporate taxation, including corporate distributions, sales of stock and assets, and reorganizations, S corporations.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":50464882295057,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ VERY_GOOD \/ SBYB","offer_id":50464883212561,"sku":"CIN1634599306VG","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1634599306.jpg?v=1750992403"},{"product_id":"federal-income-tax-code-and-regulations-book-steven-a-bank-9781609301262","title":"Federal Income Tax Code and Regulations","description":null,"brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":50467227828497,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ WELL_READ \/ SBYB","offer_id":50467228221713,"sku":"CIN1609301269A","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ GOOD \/ SBYB","offer_id":50467228451089,"sku":"CIN1609301269G","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1609301269.jpg?v=1750927382"},{"product_id":"selected-sections-federal-income-tax-code-and-regulations-2020-2021-book-steven-a-bank-9781684679768","title":"Selected Sections Federal Income Tax Code and Regulations, 2020-2021","description":"This statutory supplement contains key provisions of the Internal Revenue Code and Treasury regulations pertaining to federal income taxation. It is designed to offer maximum flexibility and ease-of-use for law school courses. Updated annually, it accounts for recent legislative and regulatory developments.","brand":"WoB","offers":[{"title":"US \/ GOOD \/ SBYB","offer_id":50468543955217,"sku":"CIN1684679761G","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ VERY_GOOD \/ SBYB","offer_id":51114929520913,"sku":"CIN1684679761VG","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ WELL_READ \/ SBYB","offer_id":53481693675793,"sku":"CIN1684679761A","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1684679761.jpg?v=1751410372"},{"product_id":"selected-sections-federal-income-tax-code-and-regulations-2023-2024-book-steven-a-bank-9798887860237","title":"Selected Sections Federal Income Tax Code and Regulations, 2023-2024","description":null,"brand":"WoB","offers":[{"title":"US \/ VERY_GOOD \/ SBYB","offer_id":50997390410001,"sku":"CINB0CC35WYV2VG","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ GOOD \/ SBYB","offer_id":51333778276625,"sku":"CINB0CC35WYV2G","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/B0CC35WYV2.jpg?v=1751385285"},{"product_id":"selected-sections-corporate-and-partnership-income-tax-code-and-regulations-2021-book-steven-a-bank-9781647088804","title":"Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2021-2022","description":null,"brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51712999850257,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ GOOD \/ SBYB","offer_id":51713000997137,"sku":"CIN1647088801G","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ VERY_GOOD \/ SBYB","offer_id":52789287485713,"sku":"CIN1647088801VG","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1647088801.jpg?v=1751151689"},{"product_id":"high-rates-and-low-taxes-book-steven-a-bank-9781009701952","title":"High Rates and Low Taxes","description":"Amidst calls for a return to the high tax rates of the 1950s and 60s, this book examines the tax dodging that accompanied it. Lacking political will to lower the rate, Congress riddled the laws with loopholes, exemptions, and preferences, while largely accepting income tax chiseling's rise in American culture. The rich and famous openly invested in tax shelters and de-camped to exotic tax havens, executives revamped the compensation and retirement schemes of their corporations to suit their tax needs, and an industry of tax advisers developed to help the general public engage in their own form of tax dodging through exaggerated expense accounts, luxurious business travel on the taxpayer's dime, and self-help books on 'how the insider's get rich on tax-wise' investments. Tax dodging was a part of almost every restaurant bill, feature film, and savings account. It was literally woven into the fabric of society.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ GARDNERS","offer_id":52100052746513,"sku":"NGR9781009701952","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":53347239002385,"sku":"NLS9781009701952","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ NEW \/ INGRAM","offer_id":53466700415249,"sku":"NIN9781009701952","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9781009701952.jpg?v=1770891672"},{"product_id":"from-sword-to-shield-book-steven-a-bank-9780195326192","title":"From Sword to Shield","description":"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.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52121682641169,"sku":"NLS9780195326192","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9780195326192.jpg?v=1757433637"}],"url":"https:\/\/www.worldofbooks.com\/collections\/author-books-by-steven-a-bank.oembed","provider":"World of Books ","version":"1.0","type":"link"}