I. Recently the question of an income tax has aroused great interest.
A. An amendment to the constitution has been proposed recently which will provide for this tax.
B. The proposed amendment has caused the matter to be considered carefully by the public.
C. Many eminent men have given opinions regarding the advisability of adopting the proposed tax.
II. The following definition is adopted,
The progressive income tax is simply a tax levied upon the income of an individual, the rate of tax increasing as the amount of the income of the individual increases.
III. The contentions of the affirmative and the negative are as follows:
| Those who advocate the adoption of this income tax support the following contentions: | Those who oppose the adoption of this income tax support the following contentions: | ||
| A. The income tax is necessary. | A. The income tax is not necessary. | ||
| B. The income tax is practicable. | B. The income tax is impracticable. | ||
| C. The income tax is just. | C. The income tax is unjust. | ||
IV. Through this clash of opinions we reach the following issues:
A. Is the income tax necessary?