Volume 23, Issue 1
December 1937
Articles
Taxing and Spending The Loaded Dice of a Federal Economy
Harold Gill Reuschlein and Albert B. Spector
General View of the Income Tax
Irving Fisher
Excise Tax as a Regulatory Device
Ray A. Brown
Federal Corporate Surplus Tax
Randolph E. Paul
Taxation Under the Federal Social Security Act Constitutional and Regulatory Aspects
Lester B. Orfield
Social Control Through Taxation of Estates and Trusts
Percy W. Phillips
Jurisdiction to Tax Intangibles
Edward S. Stimson
State Corporate Tax as a Means of Regulation
George Vaughan