What and who will they tax?
( ( What and ) ( ( who ( ( will they ) tax ) ) ? ) )
(ROOT (UCP (NP (WP What)) (CC and) (SBAR (WHNP (WP who)) (S (VP (VB will) (NP (PRP they)) (NP (NN tax)))) (. ?))))
From where will they make tax money?
( ( From where ) ( ( ( will they ) ( make ( tax money ) ) ) ? ) )
(ROOT (SBARQ (WHADVP (RB From) (WRB where)) (SQ (MD will) (NP (PRP they)) (VP (VB make) (NP (NN tax) (NN money)))) (. ?)))