3. Outline the history of income tax legislation by the federal government. What were the conditions which led to the income tax legislation of 1913?
4. What conception of income does the recent income tax embody? Illustrate some peculiar distinctions resulting from this use of "income."
5. What is your opinion concerning the justice of progressive taxation?
6. Name the two principal arguments in favor of progressive taxation. Which two arguments in favor of progressive taxation do you consider the strongest and why? Which two arguments against progressive taxation do you consider the weakest and why? To what kinds of taxes, if to any, is the principle of progression inapplicable and why?
[CHAPTER 19]
METHODS OF INDUSTRIAL REMUNERATION
References.
*Adams, T. S., and Sumner, H. L., Labor problems. 8th ed., 1914. Chs. IV, IX, X.
Commons, J. R. (Ed.), Trade unionism and labor problems. 1905. Ch. XI.
*Commons, J. R., and Andrews, J. B., Principles of labor legislation. 1916. Ch. II, secs. 1-3.
Cross, Ira B., Coöperation in California. A. E. Rev., 1: 535-544. 1911.
Fay, C. R., Coöperation at home and abroad. 1898.
Gilman, N. P., Profit-sharing between employer and employee. 1889.
Hoxie, R. F., Why organized labor opposes scientific management. Q. J. E., 31: 62-85. 1916-1917.
Round table discussion. Industrial efficiency and the interests of labor. A. E. Rev., 2 (no. 1, supp.): 117-130. 1912.
Schloss, D. F., Methods of industrial remuneration. 3d ed., 1898.
[Virtue, G. O.], Coöperative coopers of Minneapolis. Q. J. E., 19: 527-544. 1904-1905.
Wolff, H. W., Neglected opportunities of coöperation. Econ. Rev., 16: 190-206. 1906.
Questions.
1. With increasing division of labor is there greater or less opportunity for the payment of laborers according to the piece-wage plan?