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

188 THE A B C OF TAXATION 1902. 1902. 1902. 1904. 1904. 1906. 3. A tax upon ground rent is a direct tax and cannot be shifted ....... 4. The selling value of land is, under present conditions in most American states, reduced by the capitalised tax that is laid upon it . . . . . 5. Hence the selling value of land is, to the same extent, an untaxed value, so far as any purchaser, subse quently to the imposition of the tax, is concerned 6. Definition: Monopoly: Control, absolute or substantial, temporary or permanent, of the supply end hence of the price of any commodity or ser vice, whether maintained (1) through control of of natural resources, (2) through some special and exclusive right or privilege conferred by law, (3) through combination or concert of action, or (4) by any other means which are not available to similar capital and skill in competitive hands. 7. It would be sound public policy to make the future increase in ground rent a subject of special taxation. 8. The Selling Value of Land is an Untaxed Value (Illustration No. 19) YES NO 108 26 ioj 17 9 5 2 4 86 3 77 10 59 2 The concrete suggestion I would here offer is that, with the work already done for a nucleus, the same method be extended, corrected, improved, and adapted to include, as experience may justify, other, and finally perhaps all points of economic theory, and the practical economic rules and principles to be deduced from them. I would emphasise the great importance of such a step as a means of securing agreement on economic principles, and not as a method of advancing any particular programme of reform. Let it be supposed, for instance, that the association itself should see fit to adopt a resolution somewhat as follows: Whereas: This association, recognising the value of substan tial agreement upon the largest possible number of definitions of common terms and of economic principles, commends effort toward the establishment and general enlargement of such agreement and favours response and cooperation from the members of the association, therefore Resolved: That the President is authorised to appoint a general committee of not more than twelve members, upon whose recommendation definitions and statements of principles

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