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 IV. Appendix

Collection:: Economics Books

APPENDIX F 187 F AGREEMENTS IN POLITICAL ECONOMY* [The following address, delivered at a Round Table Conference of The American Economic Association is thought worthy of inclusion here, because it is believed that the plan proposed, defended, and adopted is bound to prove fruitful in advancing every good cause the promotion of which depends upon the widespread knowledge and acceptance of sound economic opinion.] I feel highly honoured in having been called to the chair manship of a Round Ta£)le of the American Economic Associa tion for the discussion of Agreements in Political Economy, a topic that has long appealed to me as of the very greatest interest and importance. I have been engaged for several years in a sort of probationary work, known to many, perhaps to most of you — that of trying to elicit from economists agreement upon certain definitions and statements of principles, touching land value and land taxation. Perhaps the best illustration I can give of the plan I have in mind is a statement of the present fruits of this effort, imperfectly indicated by the following recorded canvass of opinions: 1902. i. Definition: Ground rent is what land is worth yes no for use . . • - • • • 135 0 1902 1. Definition: Public Franchises are exclusive free privileges granted to one or several persons incor porated, from which the mass of citizens are excluded. These franchises usually pertain to land, including as they do (to use the language of the New York Legislative Ford Bill) all “rights, autho rity, or permission to construct, maintain, or operate, in, under, above, ypon,or through, any streets, highways, or public places, any mains, pipes, tanks, conduits, or wires, with their appur tenances, for conducting water, steam, heat, light, power, gas, oil, or other substance, or electricity for telegraphic, telephonic, or other purposes” Hence their classification, by the above Act, as “land values ” maybe confirmed as correct, and their annual values properly classed as ground rent . 103 25 * Paper presented at a Round Table Discussion at the Annual Meeting of the American Economic Association, Madison, Wis., December 28, 1907.

Access restriction

Copyright

fullscreen: The ABC of taxation

Monograph

Chapter

Table of contents

Download

Monograph

Chapter

This page

Image fragment

Citation links

Citation recommendation