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

JUSTICE OF THE SINGLE TAX 109 special privilege. We agree that a large part of this inequality is due to difference of ability, but that much larger part which is due to special privilege (chiefly the private appropriation of ground rent) we would by our proposed system of taxation abolish. To a discrimination of a hundredfold in the division of savings there is now added another twenty-fold discrimination in taxation. In pursuit of an equitable system of taxation we want to right this glaring wrong at once. First, distribute wealth according to ability, that is, according to production; second, destroy special privilege by a direct tax, which is paid by the man upon whom it is assessed (rich and poor alike), instead of an indirect tax, which is never paid by him upon whom it is assessed. Land By land, we mean, strictly speaking, all natural bounties, forces, and opportunities — the source of all wealth. Blackstone says it means “everything terrestrial.” Franchises The single tax theory regards all the special privilege value in railroad shares, telegraph and telephone, gas and electric stocks as “land” and nothing else, subject to taxation with all other land values, and at the same rate, because franchise values are created and main tained by precisely the same public expenditure and service that gives value to land. In this way the special privileges of corporations would be taxed. Their tracks, rolling stock, buildings, and improvements Would not be taxed. f

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