A Study in Equity: Henry C. Simons' Comments on a Manuscript by Groves

Prior to publication of his Production, Jobs and Taxes in 1944, Harold Groves submitted the manuscript to Henry Simons for comments and suggestions. Simons' comments, dated October 26, 1943, reveal a serious dispute between his and Groves' views on equity in tax treatment. The views expressed in those comments are typical of Simons' published ones of about the same period. However, they offer a rare glimpse of Simons' trenchant, irascible style of contending with criticism or opposing views.