• Proposal for a "Consumption Expenditure Tax" ( 9 July 1942)
  • Comments on the Proposal for a Spendings Tax (29 July 1942)
  • Memorandum for the Secretary (27 August 1942)
  • Spendings Tax (1 September 1942)
  • Statement of Randolph E. Paul, Treasury General Counsel (3 September, 1942)
  • Supplement to the Statement of Randolph E. Paul (undated, probably 3 September 1942)
  • Statement of Secretary Morgenthau Before the Senate Finance Committee (3 September 1942)
  • The Spendings Tax (21 November 1942)
  • Revenue Program for 1943: the sales tax and spendings tax (23 December 1942)