Chapter 16: Objects and Principles of Taxation

REFERENCES.

*_Bullock, C. J._, Selected readings in public finance. 1906. Chs.
VIII, IX.

The growth of federal expenditures. P. S. Q., 18: 97-111. 1903.

*_Daniels_, Pt. II, chs. I-IV.

_Edgeworth, F. Y._, The subjective element in the first principles
of taxation. Q. J. E., 24: 459-470. 1909-1910.

*_Plehn, C. C._, Public finance. 3d ed., rev and enl. 1913. Pts. I,
II.

_Round table discussion of taxation._ A. E. Assn. Bul., 4th ser., 1
(no. 2): 333-346. 1911.

_Seligman, E. R. A._, Essays in taxation. 8th ed., 1913.

QUESTIONS.

1. Does taxation ever infringe on the right of private property?

2. What is it a citizen gets in return for his taxes?

3. Is there any relation between the taxes paid and the benefits
secured from government?

4. In what ways may we understand the proposition that taxation should
be proportioned to ability?

5. It is claimed by some that the use by the government of indirect
taxes increases existing inequalities in the personal distribution of
wealth. What reasons may be given for or against this opinion?