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 I. The three legs of the Tripos

Collection:: Economics Books

i6 THE A B C OF TAXATION there is such a thing as ground rent, and yet much more in regard to what is the volume of ground rent. It has been questioned whether the ground rent of the City of Boston, for instance, under the single tax, with the accompanying shrinkage in speculative values, would exceed to-day 5 per cent on the assessed valuation of land, or $32,000,000. Indications are that the net rent of the land itself might not, but our investigations are directed to ascertaining not the net, but the gross ground rent, which is net rent plus the taxes. In a systematic attempt to dispel these clouds of ignorance and skepticism—-now to be found in sur prisingly high places—and to demonstrate beyond a reasonable doubt about how much gross ground rent there is in the city of Boston, actual sales for the year 1902 and actual rentals have been collected from official sources. The figures for one hundred and twenty pieces of real estate* in various sections of this city have been collected at no small pains from official sources and are offered in evidence. The following calculation is based on these figures and on the assumption that the buildings sold for one-third more than their assessed valuation, of which assumption the landlords and the real estate men are the best judges. By this process it is demonstrated that in place of a net selling value of four and one-half millions, there is really a capitalized ground rental value of considerably more than five and one-half millions. *An exhibit of these specimen cases in detail will be found in Appendix G.

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