Chapter 84

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.)

B. MAKING GOVERNMENT EFFECTIVE