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.

Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Part III. Other essays and addresses

Collection:: Economics Books

Chapter VIII JUSTICE OF THE SINGLE TAX T O GO to the foundation of the whole matter of taxation, we contend that the social disorder and derangement complained of to-day is mainly due to an unnatural and unequal distribution of wealth. The solution of the problem of taxation will solve the problem of the distribution of wealth. Wealth is produced in proportion to the skill and the industry of the hands and brains of all the world’s workers. The annual division of this wealth among these workers, before taking taxes into account, is in proportion to ability and in proportion to special privilege, chiefly the private appropriation of ground rent. After this grossly unequal annual division has been made, comes an unequal and unjust taxation to aggravate still further these inequalities. By the process of taxation, Mr. Shearman estimates, the taxable savings of the very rich shrink 4 per cent while those of the very poor shrink 78 per cent.* Under the single tax the savings of both rich and poor would shrink in the same pro portion, that is, about 50 per cent. Such inequalities tend to increase rather than decrease with time. We say that the division under the present system (unequal by more than a hundredfold) of the annual taxable savings (before taxation) is regulated in two ways, and in only two ways — by ability and by * See Natural Taxation by Thomas G. Shearman (Doubleday, Page & Co.), pp. 35 to 37.

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