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 III. Other essays and addresses

Collection:: Economics Books

IOO THE A B C OF TAXATION It is sometimes said that if land owners can right fully claim ownership they are entitled to all the ground rent; that the common right to land and the common right to ground rent go together. How can this be true, when even under the land tenure of to-day, which is that of ownership, no one claims that land owners, as, for example, those of the City of Boston, are entitled to all the ground rent, but only to that part which is not taken in taxation. Their own claim falls short of “all” by the $10,000,000 now yielded up in taxation. In case the demands of taxation should be twice as great, would they be any more than now entitled to “all”? It is not easy to see how owner ship can carry with it as a necessary consequence the private appropriation of ground rent, because, while there has never been a denial, there has always been a recognition, of the sovereign power and right to tax the land. Private ownership of land is no injustice to anybody to-day, nor has it been at any time. The untaxed private ownership of land value as it exists to-day is unjust. This does not mean that the ownership is unjust, but that not to tax it is unjust. An absolute ownership in land, such as Henry George recognises in the products of labour, would be unjust, but, says Mr. Edward Atkinson, no such “absolute ownership of land is recognised in the law books.” Its tenure is always subject to taxation, and to the superior right of eminent domain. Feudal tenure would seem to have been a rude recognition of the principle that the beneficiaries of a government should pay the expenses of government. Henry George said, in 1879, “ Progress and

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