1. What are the various types of taxes that are levied by the federal government on individuals and businesses? What types of taxes are imposed by states and local governments on individuals and businesses? How are they similar and how do they differ? Does the federal government impose taxes for the same reasons as states and local governments?
2. How has tax law developed in the United States? Has there always been a tax on income? What are the reasons that prompt Congress to impose taxes on individuals and businesses?