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

REGULATION OF PUBLIC UTILITIES 139 The sensible question at once suggests itself: If these constituent parts can be separated, why not treat them separately? Why, in order to control the public agency, is it necessary to assume control over the private agency? Why not, through taxation, assume gradually the public’s right to the franchise, and let improvement and operation remain in private hands? Or, if we are not quite sure that it is wise to take over both, why not take the franchise fir^t, and observe the effect? And even if we are persuaded that it is wise to take both, why not take them over in the natural order, one at a time — the franchise first? How better can the municipality learn to “run” its own utilities than by first learning to regulate them? The all important preparatory step must be to separate as distinctly as possible regulative functions from administrative functions, so that the com mission may not meddle with administration further than to set such limits, not fixed by statute, as bound the public’s right. The following tentative classification is offered: REGULATIVE Audit Capitalisation of earnings Capitalisation of franchises Exploitation of every kind Inspection Reduction of earnings Rate of taxation Rebates Standard of equipment Stock control of salaries Stock watering Taxation of the franchise Valuation of franchises Valuation of property ADMINISTRATIVE Absorptions Common use of tracks Rate Making Pooling Connections Extensions Mergers Strikes Wages

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