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Zur Erneuerung des deutschen Bankgesetzes

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Bibliographic data

fullscreen: The ABC of taxation

Monograph

Identifikator:
100669000X
URN:
urn:nbn:de:zbw-retromon-18753
Document type:
Monograph
Title:
Die freiwilligen sozialen Fürsorge- u. Wohlfahrtseinrichtungen in Gewerbe, Handel u. Industrie im Deutschen Reiche
Place of publication:
Halle a.S.
Publisher:
Carl Marhold Verlagsbuchhandlung
Year of publication:
1913
Scope:
1 Online-Ressource (X, 70, 441 Seiten)
Digitisation:
2017
Collection:
Economics Books
Usage license:
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Chapter

Document type:
Monograph
Structure type:
Chapter
Title:
[Beiträge]
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

Chapter I 
A 
THE FIRST LEG OF THE SINGLE TAX TRIPOS 
THE SOCIAL ORIGIN OF GROUND RENT 
GROUND RENT, WHAT LAND IS WORTH ANNUALLY 
FOR USE, IS A CREATION OF THE COMMUNITY, 
A SOCIAL PRODUCT — ALL LOCAL TAXES ARE 
SPENT UPON THOSE THINGS WHICH MAKE AND 
MAINTAIN GROUND RENT. 
I.—Definition of Ground Rent* 
(i) “Ground rent is what land is worth for use.” (2) 
Strictly speaking, the “worth for use” attaches not 
to the land itself, but to scores of things exterior to 
the land and through it available for use, so that the 
following is a fuller description: 
Gross ground rent—economic rent—the annual site value 
of land—what land is worth annually for use—what the land 
does or would command for use per annum if offered in open 
market—the annual value of the exclusive use and control of 
a given area of land, involving the enjoyment of those “ rights 
and privileges thereto pertaining” which are stipulated in 
every title deed, and which, enumerated specifically, are as 
follows; right and ease of access to water, health inspection 
sewerage, fire protection, police, schools, libraries, museums, 
parks, playgrounds, steam and electric railway service, gas 
and electric lighting.telegraph and telephone service,subways, 
. ? See Appendix F. 
3
	        

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