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?