The ABC of taxation

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Monograph

Identifikator:: 1010741608

URN:: urn:nbn:de:zbw-retromon-21094

Document type:: Monograph

Author:: Fillebrown, Charles Bowdoin

Title:: The ABC of taxation

Edition:: Fourth edition specially revised

Place of publication:: Garden City, New York

Publisher:: Doubleday, Page & Company

Year of publication:: 1916

Scope:: 1 Online-Ressource (236 Seiten)

Digitisation:: 2018

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

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Document type:: Monograph

Structure type:: Chapter

Title:: Part II. Three Boston object lessons in taxation

Collection:: Economics Books

THIRD BOSTON OBJECT LESSON 9i rate amounts to say $90,000,000. Is it charged that Boston is to-day confiscating $90,000,000 of the land of her citizens? All taxes are expended in maintaining the value of land. How can any vested right, or statute law, or hoary custom make it confiscation for the community to tax a value of its own creation, especially since, through the capitalisation of an established land tax, it is now, or soon becomes, to the owner of the land, a burdenless tax? What Is Meant by the Single Tax At the eleventh Dinner-Discussion of the Economic Club of Boston, the club was addressed by Professor E. R. A. Seligman, of Columbia University, upon the topic: Resolved-. That it would be sound public policy to make the future increase in ground rent a subject of special taxation. On that occasion there was printed and placed at each plate a statement of the meaning of the single tax, which, slightly revised, was as follows: 1. It means the abolition of all taxation (not regulative or restrictive) except that upon land values. 2. It means the gradual transfer to land of all those taxes now raised from buildings and other improve ments, personal property, etc. 3. It means that Boston would raise its whole tax in the same way that less than one-half of it is now raised, viz., by a tax upon the value of its land. 4. It means to provide for common needs out of ground rent — a common product — instead of out of Wages — an individual product.

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