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The ABC of taxation

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fullscreen: The ABC of taxation

Monograph

Identifikator:
1003351123
URN:
urn:nbn:de:zbw-retromon-16006
Document type:
Monograph
Author:
Koch, Heinrich
Title:
Die deutsche Hausindustrie
Edition:
Zweite, bedeutend erweiterte Auflage
Place of publication:
M. Gladbach
Publisher:
Volksvereins-Verlag GmbH.
Year of publication:
1913
Scope:
1 Online-Ressource (294 Seiten)
Digitisation:
2017
Collection:
Economics Books
Usage license:
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Chapter

Document type:
Monograph
Structure type:
Chapter
Title:
Sechstes Kapitel. Staatshilfe
Collection:
Economics Books

Contents

Table of contents

  • The ABC of taxation
  • Title page
  • Contents
  • Part I. The three legs of the Tripos
  • Part II. Three Boston object lessons in taxation
  • Part III. Other essays and addresses
  • Part IV. Appendix
  • Index

Full text

•74 
THE A B C OF TAXATION 
It is a chief function of civil government to maintain equally 
sacred these two natural rights. 
It is lawful, and it is for the best interests of the individual 
and of the community and necessary for civilisation that there 
should be a division as to the use and an undisturbed, perma 
nent, exclusive private possession of portions of the natural 
bounties, or of the land; in fact, such exclusive possession is 
necessary to the ownership, use and enjoyment by the individual 
of the fruits and products of his industry. 
But the organised community through civil government 
must always maintain the dominion over those natural bounties, 
as distinct from the products of private industry and from 
that private possession of the land which is necessary for their 
enjoyment. The maintenance of this dominion over the 
natural bounties is a primary function and duty of the organised 
community, in order to maintain the equal right of all men 
to labour for their living and for the pursuit of happiness, and 
therefore their equal right of access directly or indirectly to 
natural bounties. The assertion of this dominion by civil 
government is especially necessary because, with the very 
beginning of civil government and with the growth of civilisa 
tion, there comes to the natural bounties, or the land, a peculiar 
and an Increasing value distinct from and irrespective of the 
products of private industry existing therein. This value is 
not produced by the industry of the private possessor or pro 
prietor but is produced by the existence of the community and 
grows with the growth and civilisation of the community. 
It is therefore called unearned increment. It is this unearned 
increment that in cities gives to lands without any improve 
ments so great a value. This value represents and measures 
the advantages and opportunities produced by the community, 
and men, when not permitted to acquire the absolute dominion 
over such lands, will willingly pay the value of this unearned 
increment in the form of rents, just as men, when not per 
mitted to own other men, will willingly pay wages for desired 
services.
	        

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The ABC of Taxation. Doubleday, Page & Company, 1916.
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