I. History of the act in Congress, 1. — II. Taxes proposed but discarded: supplement to income tax of 1916, 5; customs duties and consumption taxes, 6. — III. New Taxes: on transportation and communication, 6; new excises, 7. — Probable incidence of these excises, 9. — IV. Increased rates on liquors and tobacco, 10. — V. Increase of postal rates, 14; of inheritance tax rates, 15. — VI. Income tax rates, 16. — Exemption limit lowered, 19. — Special tax on corporations, 19. — Corporate surpluses, 23. — Stoppage at the source and information at the source, 25. — VII. Excess Profits Tax, 27. — House bill followed previous legislation, of March, 1917, 27. — Plan based on pre-war profits in the Senate, 29. — Compromise emerges from Conference Committee, 32. — Definition of "Capital, " 33. — Application to "excess" incomes of individuals, 34.

Journal Article Exhaustion of the Soil and the Theory of Rent Get access F. W. Taussig F. W. Taussig Harvard University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 31, Issue 2, February 1917, Pages 345–348, https://doi.org/10.2307/1883915 Published: 01 February 1917

I. An assumed case of large foreign borrowing by a paper money country, 381. — Consequences on the rates of foreign exchange, 382. — A digression: present conditions in Germany and Europe abnormal, and little pertinent to this discussion, 384. — Effects under ordinary conditions on the prices of exported and imported goods, 386. — A transition stage; is there a bounty on exports? 388. — II. Ultimate effects, as they would be if both countries were on the gold basis, 391. — In what way, in such case, international lending may lead directly to increased exports of merchandise, 392. — But increased exports are usually the indirect consequence of gold movements, 394. — Resulting changes in relative wages and prices, 395. — No such mechanism, however, in case of depreciated paper, 396. — An analogous result, yet a different one, through the movement of goods, 397. — III. Difficulty of verifying this analysis through inductive inquiry, 400. — Partial verification of a confirmatory character not impossible, 402.

Journal Article Kleene's Profit and Wages Get access F. W. Taussig F. W. Taussig Harvard University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 31, Issue 4, August 1917, Pages 705–710, https://doi.org/10.2307/1884042 Published: 01 August 1917