2. Discuss the proposition that income is the normal source of taxation. 3. Outline the history of income tax legislation by the federal government. What were the conditions which led to the income tax legislation of 1913? 4. What conception of income does the recent income tax embody? Illustrate some peculiar distinctions resulting from this use of "income." 5. What is your opinion concerning the justice of progressive taxation? 6. Name the two principal arguments in favor of progressive taxation. Which two arguments in favor of progressive taxation do you consider the strongest and why? Which two arguments against progressive taxation do you consider the weakest and why? To what kinds of taxes, if to any, is the principle of progression inapplicable and why? CHAPTER 19 METHODS OF INDUSTRIAL REMUNERATION REFERENCES. *_Adams, T. S._, and _Sumner, H. L._, Labor problems. 8th ed., 1914. Chs. IV, IX, X. _Commons, J. R._ (Ed.), Trade unionism and labor problems. 1905. Ch. XI. *_Commons, J. R._, and _Andrews, J. B._, Principles of labor legislation. 1916. Ch. II, secs. 1-3. _Cross, Ira B._, Coöperation in California. A. E. Rev., 1: 535-544. 1911. _Fay, C. R._, Coöperation at home and abroad. 1898. _Gilman, N. P._, Profit-sharing between employer and employee. 1889. _Hoxie, R. F._, Why organized labor opposes scientific management. Q. J. E., 31: 62-85. 1916-1917. _Round table discussion._ Industrial efficiency and the interests of labor. A. E. Rev., 2 (no. 1, supp.): 117-130. 1912. _Schloss, D. F._, Methods of industrial remuneration. 3d ed., 1898. _Virtue, G. O._, Coöperative coopers of Minneapolis. Q. J. E., 19: 527-544. 1904-1905. _Wolff, H. W._, Neglected opportunities of coöperation. Econ. Rev., 16: 190-206. 1906. QUESTIONS. 1. With increasing division of labor is there greater or less opportunity for the payment of laborers according to the piece-wage plan? 2. Discuss the following statement: Under the piece-work system the foreman looks out for the quality and the operative for the quantity of the work; under the time-wage system the foreman looks out for the quantity and the laborer for the quality of the work. 3. What remedy has the foreman for an inefficient laborer working under the time-wage system? 4. Is time- or piece-work best adapted to the following kinds of laborers: coal-miners, coopers, farm-hands, printers, engravers, shoe-factory hands, railroad brakemen, telegraph operators? 5. Since under the piece-work system a man is paid only for what he does is there any reason for discharging a workman employed under this plan whose efficiency falls below the average? 6. Describe any case of profit-sharing you may have seen in operation.