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

132 PUBLIC UTILITIES —REGULATION BY TAXATION* T HE following thoughts are prompted by a desire to make some contribution, however small, to the elucidation of a problem that to-day is clamouring for solution. The chapter is a first essay at the subject and contains tentative views as well as settled opinions. In this country of ours, in the last half century, have grown up new and great public utility undertakings, some of which in a short generation have taken on stu pendous proportions. Their nature is neither wholly public nor wholly private, but partakes in differing ratio of both, and is best described as quasi-pubiic. Ownership or Regulation It is admitted that one of two things must come, viz., either these public utilities must be owned by the public, or they must be regulated by law. Public ownership, it is objected, may be all right under comparatively pure civic conditions, as in Swit zerland or in Glasgow, but public ownership is not safe where there is graft. Of taxation it can be asserted that it is likely to be safe and sane, graft or no graft. Thus a conservative public hesitates to accept public ownership as the right way out, for a country so young and expanding as ours, until a higher standard of civic virtue and administrative capacity is attained, prefer- • The prime concern of this paper is not taxation for revenue, but taxation as an instrument of regulation.

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