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1 Effects of the Corporation Income Tax and Its Role in the Federal Tax System 1 (1968)

handle is hein.tera/efcoritole0001 and id is 1 raw text is: TAX FOUNDATION'S Number 28 AUGUST 1968 EFFECTS OF THE CORPORATION INCOME TAX AND ITS ROLE IN THE FEDERAL TAX SYSTEM This bibliography is arranged as follows: I. General Discussion of U.S. Corporate Taxation. II. Alternative Roles for the Corporation Tax. III. Impact and Effects of the Corporation Tax. I. General Discussion of U.S. Corporate Taxation. Blakey, Roy G. and Blakey, Gladys C. The Federal Income Tax. New York: Longmans, Green, 1940. 64Opp. A political and legislative history of Revenue Acts from 1909 to 1939. Chirelstein, Marvin A. and others. Taxation in the United States. (Harvard Law School World Tax Series). Chicago: Commerce Clearing House, 1963. 1443pp. The introductory chapters through page 133 cover the historical background of the U.S. tax structure. Goode, Richard B. The Corporation Income Tax. New York: John Wiley & Sons, 1951. 217pp. An analysis and appraisal of the role of corporation income tax with regard particularly to national income and employment considerations. This study examines the consistency of corporate tax with the main objectives of fiscal policy. -------. The Postwar'Corporation Tax Structure. Washington, D.C.: U.S. Treasury Department, Divis on of Tax Research, 1946. 79pp. Harriss, C. Lowell. Taxation of Business as Related to Market Freedom, I1 Politico, Vol. XXX, No. 4, 1965, pp. 761-781. A study of business taxation and the relation of business taxes, chiefly the net income tax, to the role of business as producer. Practical and technical aspects of the shifting of various business taxes are included. Lent, George E. The Impact of the Undistributed Profits Tax 1936-1937. New York: Columbia University Press, 1948. 203pp. TAX FOUNDATION, INCORPORATED • 50 ROCKEFELLER PLAZA • NEW YORK, N. Y. 10020