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 I. The three legs of the Tripos

Collection:: Economics Books

4 THE A B C OF TAXATION ferries, churches, public schools, private schools, colleges, uni versities, public buildings—utilities which depend for their efficiency and economy on the character of the government; which collectively constitute the economic and social advan tages of the land independent of any quality or content of the ground or land itself, and which are due to the presence and activity of population, and are inseparable therefrom, including the benefit of proximity to, and command of, facili ties for commerce and communication with the world—an artificial value created primarily through public expenditure of taxes. For the sake of brevity, the substance of this def inition may be conveniently expressed as the value of “prox imity.” It is ordinarily measured by interest on investment plus taxes. II.—The Nature of Ground Rent As defined by Mr. Shearman, ground rent is, in its nature, " a tribute which natural laws levy upon every occupant of land as the market price of all the social as well as natural advantages appertaining to that land, including necessarily his just share of the cost of government.” It is found operative in every civilized country, automatically collecting “from every citizen an amount almost exactly proportionate to the fair and full market value of the benefits which he derives from the government under which he lives and the society which surrounds him.” It is a tribute, “a tax just, equal, full, fair, paid for full value received.” “It is not merely a tax which justice allows; it is one which justice demands. It is not merely one which ought to be collected; it is one which infallibly will be and is collected. It is not merely one which the State ought to see collected; it is one which, in the

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