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 III. Other essays and addresses

Collection:: Economics Books

THE A B C OF TAXATION 162 taxation an additional 2 per cent (55) of its gross ground rent each year for ten years, amounting in that period to a total of 20 per cent, coupled with a corresponding reduction in the tax upon buildings and personal property, that city would be raising to-day from its land more revenue than now by Twenty per cent of $55,000,000 (p. 18) or . . $11,000,000 The increase in the gross ground rent in the same ten years has been .... $20,000,000 So that Boston would be taking in increased taxation to-day little more than one-half of its “unearned incre ment” for the same period. Under this supposition the $468,000,000 valuation of ten years ago would still remain untouched by taxation, as is now the case with substantially the whole $653,000,000 valuation of 1907. The foregoing Boston figures are submitted simply for purposes of illustration, not in any way as support of a specific recommendation. Important Conclusion If the preceding argument is valid, it establishes the fact of gross inequality in the incidence of taxation as between land values and improvement values. If it is admittedly wrong that present land values should be untaxed, how can such fiscal wrong best be righted? Begin at once a transfer of taxes from improvements to land, so gradual that two old injustices will cease for every new one that is begun, until this untaxed value is made to bear at least its proportionate burden at the same rate with other things. In conclusion I wish to emphasise this basic fact:

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