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.

The first complete collection of constitutions and draughts of constitutions from Switzerland 1791 to 1865, includes approx. 470 national and cantonal documents. The documents are printed in their original languages. Vol. III encompasses 66 cantonal documents Aargau - Basel Stadt.

Das deutsche Steuerrecht ist durch bestandigen Wandel gepragt. Der Steuerrechtswissenschaft fallt die Aufgabe zu, sich abzeichnende Entwicklungen moeglichst fruhzeitig zu identifizieren und wissenschaftlich zu durchdringen. Auf Anregung des Max-Planck-Instituts fur Steuerrecht und OEffentliche Finanzen haben sich bereits zum zweiten Mal fuhrende Steuerrechtswissenschaftlern der jungeren Generation mit von ihnen als besonders wichtig erachteten "Zukunftsfragen" des deutschen Steuerrechts befasst. Die Bandbreite der behandelten Themen reicht von den verfassungsrechtlichen und europarechtlichen Rahmenbedingungen der Steuerrechtsordnung uber das Potential der Kodifikationsidee im Steuerrecht bis hin zur Besteuerung des Finanzsektors und zur Vermeidung der Umsatzsteuerdefinitivbelastung bei Koerperschaften des oeffentlichen Rechts.

This volume presents the lectures and discussions held at the conference of the "Vereinigung der deutschen Staatsrechtslehrer" (the association of german professors for public law), October 1st - Ocober 3rd, 2003, Hamburg.

The third edition of EU Customs Law provides a fully updated treatment of legislation, new treaties and cases in the two courts of the EU especially but also in Member States. This volume also includes commentary on the Union Customs Code and secondary legislation, and increased coverage of areas such as the wider role of customs authorities apart from the collection of customs duty, such as security of goods and post 9/11 developments generally, the history of customs unions and their implications for governments, non-EU customs unions to which EU law is relevant, and the inter-relation between customs duty and direct tax.

Volume 2 seizes upon central, typical and significant topics and problems and discusses them in an academic manner. The release of this volume marks the 60-year anniversary of the establishment of the Federal Constitutional Court in September 1951.