The ABC of taxation

Bibliographic data

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

increases or decreases in exact proportion the annual cost to the user. The moral of this illustration is that a tenant gets for use annually $300 worth of land for I300, and a house costing I300 for $400. In other words, a house tax of $100 takes in taxation $100 a year of the user’s income. A land tax of $100 takes in taxation no part of the income of the present owner, provided that he purchased the land after the tax was imposed. The beauty of this illustration is that while land stands for everything except the products of labour, a house is here made to stand as the representative of any and all products of individual labour, and the illustration thus becomes all inclusive. The practical exemption of the selling value of land is vital in its bearing upon any proposition for obtain ing an increased revenue from that source, accom panied by a corresponding exemption of other property. In the light of the foregoing argument it is interesting to consider WHAT ONE CITY, THE CITY OF BOSTON, MIGHT HAVE DONE TO PROMOTE BUSINESS AND SECURE EQUITY THROUGH A SOUND AND JUST SYSTEM OF TAXATION The following estimate indicates the gigantic pro portions of the factor ground rent, and its sufficiency to meet all reasonable costs of government economically administered, not only without impoverishing the land- owner, but without subjecting him at any time to a

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