Problems in American Democracy

by Thames Williamson

II

10. Federal revenues. (Guitteau, Government and Politics in the United States, chapter xxix.)

11. Public expenditures. (Ely, Outlines of Economics, chapter xxxi; Seager, Principles of Economics, chapter xxvi; Plehn, Introduction to Public Finance, Part II, chapter i; Bullock, Selected Articles on Public Finance, chapter iii; Ford, The Cost of Our National Government.)

12. The power of Congress to tax. (Young, The New American Government and its Work, chapter v; Beard, American Government and Politics, chapter xiii.)

13. Taxation in American cities. (Annals, vol. xxviii, pages 155- 172.)

14. Personal taxes. (Fetter, Modern Economic Problems, chapter xviii.)

15. The poll tax. (Bullock, Selected Articles on Public Finance, chapter x.)

16. Breakdown of the general property tax. (Taussig, Principles of Economics, vol. ii, chapter lxix.)

17. Protection against improper state taxation. (Young, The New American Government and its Work, chapter xxv.)

18. Double taxation. (Seligman, Essays in Taxation, chapter iv.)

19. The corporation tax. (Seligman, Essays in Taxation, chapters vi and vii.)

20. Separation of state and local revenues. (Seligman, Essays in Taxation, chapter xi; Bullock, Selected Articles on Public Finance, pages 445-460.)

21. Excises. (Plehn, Introduction to Public Finance, chapter vi.)

22. Customs duties. (Plehn, Introduction to Public Finance, chapter vii.)

23. The excess profits tax. (Annals, vol. lxxvii, pages 147-159.)

24. The incidence of taxation. (Plehn, Introduction to Public Finance, chapter xi.)

25. Financing the United States in the World War. (Plehn, Introduction to Public Finance, Part iv; Annals, vol. lxxvii, all.)

FOR CLASSROOM DISCUSSION

26. As a principle of taxation, which is more important, the payment of taxes according to the benefit derived, or payment according to ability?

27. What is the remedy when individuals conceal from the tax authorities the amount of their intangible wealth?

28. Does the income tax constitute an undue interference in the private affairs of the individual?

29. To what extent does the inheritance tax tend to discourage the accumulation of wealth?

30. To what extent should the poor be taxed?

31. Can the adequate taxation of corporations be secured without resorting to a corporation tax which shall be purely Federal in character?

32. Should the national debt be paid? (See Bullock, Selected Articles on Public Finance, chapter xxiv.)