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BUTTERS, J. Keith Federal income taxation and exteinal vs. internal financing, JOURNAL OF FINANCE, Vol. IV, No. 3, September, 1949, pp. 197-205. Discussion: by F. J. Calkins, ibid., pp. 205-207. BUTTERS, J. K. and LINTNER, John EFFECT OF FEDERAL TAXES ON GBOWING ENTERPRISES, Study No. 2. Polaroid Corporation, 194-5. CRUM, w. L. On the alleged double taxation of savings, THE AMERICM ECONOMIC REVIEW, XXIX, 1939, pp. 538-43. FISHER, Irving "The Double Taxation of Savings,11 THE AMERICAN ECONOMIC REVIEW, XXIX, March, 1939, pp. 16-33. See also: Crum, V* L.: On the Alleged Double Taxation of Savings/ AMERICAN ECONOMIC REVIEW, XXIX, September, 1939, pp. 539-548. Musgrave, R. A.: A Further Note on the Double Taxation of Savings," ibid*, pp. 549-550. FISHER, Irving Paradoxes in taxing savings, ECONOMETEICA, April, 1942. Pp. 12. FISHER, Irving The Double Taxation of Savings, THE AMERICAN ECONOMIC REVIEW, XXIX, March, 1939Replies: Cruia, V. L.: On the Alleged Double Taxation of Savings, ibid*, Sept., 1939, pp. 538-48. Musgrave, R.A.: A Further Note on the Double Taxation of Savings, ibid., Sept., 1939, pp. 549-50. Fisher, I*: Rebuttal to Professor Crura and Mr. Musgrave, ibid.,XXXII, March, 1942, pp. 111-117. HARRISS, C. Lowell gevenue implications of a progressive-rate tax on expenditures. A study of selected aspects of I r v i n g Fisher 1 s proposal to eliminate savings from t h e income tax base, THE REVIEW OF ECONOMIC STATISTICS, XXV, no. 3 , August, 1943, pp. 185-191. MacGBEGOR, D. H. Taxation of savings, ECONOMICA, November, 1936. Pp. 17. MACGREGOR, D. H. Taxation of Savings, ECOIRJKICA, November, 1936. PIGOU, A. C. Taxation of savings. A reply (with rejoinder by D. H. Macgregor), ECONOMICA, May, 1937. Pp. 4 . PIGOU, A. C. Taxation of Savings: A Reply, ECONOMICA, May, 1937. SLICHTER, S. H. Tax Formulas for Savers, Lower Levies, THE NEV YORK TIMES MAGAZINE, January 25, 1948.
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