This curriculum unit for citizenship education is concerned with how American business influences governmental and Congressional economic and tax policies. The unit deals with aspects of business and economic affairs from the perspective of civics and citizenship education. Emphasis is focused on business and political issues and priorities, not budgets and fiscal matters, which bear on public and private finance. It is hoped that students gain a better understanding and working knowledge of business, political science, and economics. The unit examines some of the major relationships between the business community and public spending: government services, allocations of resources and income, cost and benefit determination, and taxes. Related civics questions, such as lobbying and campaign expenditures, are also addressed. The text includes a case study of the issues and problems surrounding the enactment of a state income-tax law in Illinois. Issues of relationship between city governments and the federal government that involve political and economic pressures are discussed, including the source of the city's right to govern, pressure groups, lobbyists in Washington, and financing elections. A teacher's guide is included which provides some suggestions and opportunities for inquiry, in-depth discussion, additional research, and class discussion of the concepts and questions found in the material. (Author/ND)