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)))) (. ?))))
They will tax many people, but whom?
( They ( will ( ( ( ( tax ( many people ) ) , ) but ) ( whom ? ) ) ) )
(ROOT (S (NP (PRP They)) (VP (MD will) (VP (VP (VB tax) (NP (JJ many) (NNS people))) (, ,) (CC but) (VP (FRAG (SBARQ (WHNP (WP whom)) (. ?))))))))