Excise Taxes

HARLEY L. LUTZ has taught economics and public finance at Oberlin, Stanford, and Princeton University. He was chief economist for the Tax Foundation in 1944, and chief of staff of the committee on Postwar Tax Policy from 1944 to 1947. He has been consultant economist to the National Association of Manufacturers. Among his published works are several editions of Public Finance, and Guideposts to a Free Economy (1945).