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 IV. Appendix

Collection:: Economics Books

THE A B C OF TAXATION 170 such a visionary as Henry George; he did not propose to take the land from the landlords and rent it out again; what he was in favour of was putting a tax on land values.’ That is, whilst attributing to George what he could not possibly have said, Labouchere by way of correcting these imaginary fan tasies, suggested that which Henry George did indeed say.” Tolstoy’s language thus proves beyond a possible doubt that he does not believe in taking the land from the landlords, and that he does not believe that Henry George could have said so, but that both are agreed in taking ground rent in taxation. One more thought by way of comment. George and Tolstoy, in common with Herbert Spencer, found, in the literature of the land question, in the dictionaries, and in works on political economy, one word, “land,” standing for soil and for situation, and they used the one term without defining to themselves and to their readers the two ideas embraced in it. A clear distinction presents itself between what academic economists might call two separate “concepts,” viz., “land” and “land value.” It is as follows: “Land,” defined as the earth’s surface; the inherent capabilities of the soil; the bounties of nature; natural resources; “natural media”;—“land value,” defined to be the value of “rights and privileges thereto per taining,” as specified in deeds of conveyance; value of the advantages of society and government; value of proximity; value due to command of facilities for commerce and com munication with the world; an artificial value, not a value of “natural media.” Land and land value as above defined may be contrasted by supposing one of two city lots to have a doorless and windowless hundred foot wall around it, or to have no legal right of way to and from it, in either of which cases the value would be that of land as a purely physical thing, without its social incidents. If any one will re-read both authors, bearing in mind to apply to private property in land wherever it occurs, the above distinction, as well as the qualifying words, “as at present existing,” a great deal of confusion will surely be dissipated,

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