Excess Profits Taxation: A Compilation of Materials on Excess Profits Taxation

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Foreword This compilation and bibliography are presented in the hope that they will contribute to a fuller understanding of a difficult and at times controversial subject. In selecting the materials included an effort was made to obtain a cross section of opinions and points of view. Attention is directed to the bibliography of periodical and special materials on war, profits and excess profits taxation issued from 1916 to 1940. In the light of recent events, the body of literature developed as a result of our experience with those forms of taxation during and immediately after the War of 1914-1919 has assumed anew significance.