Introduction: interdependence of federal, state, and local revenues and expenditures, 258. — Definitions, 259. — Assumptions, 261. — Multipliers, 263. — Interpretations, 266. — Applications, 268. — Examples, 270. — Conclusions, 272.

Situation before the publication of Keynes' General Theory, 488.— New controversial issues, 488.— I. Rates of return on economic resources: securities, 490; cash, 492; production, 493; consumption, 494.— Nature of the rates of return, 495.—II. Fundamentals of economic behavior: individuals, 496; firms, 496; banks, 497; governments, 498.— Significance of an arbitrary monetary policy, 498.— III. The theory of interest: the marginal productivity theory, 500; the time-preference theory, 501; the liquidity-preference theory, 503; the loanable-funds theory, 505. — Validity of the theories of interest, 506.

Harold M. Somers, Estate Taxes and Business Mergers: The Effects of Estate Taxes on Business Structure and Practices in the United States, The Journal of Finance, Vol. 13, No. 2 (May, 1958), pp. 201-210