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

20 THE A B C OF TAXATION time; corresponding exemptions; the exemption of assessed value; and the single tax as an income tax. VIII.—The Taxation of Real Estate Only Every single taxer, no doubt, may be relied upon to vote for the concentration of ail taxes upon real estate (land and buildings), as a rapid transit measure toward his preferred exemption of buildings also. Such a course would secure a basis for honest assessment and collection, and would eliminate the possibility of evasion, but how much of an advance would this be toward a just equalisation of the burden? The land lord of a new building would still be paying, as he does now, the taxes of an adjoining landlord of old buildings or of none at all. He would be worse off by his dis proportionate share of taxes transferred from personal property. If Smith owns land and buildings in equal amount he will pay, for each $1,000 of land, taxes upon . . $2,000 If Jones owns land with worthless buildings, or none at all, he will pay, for each $1,000 of land, taxes upon ........ 1,000 If Brown owns his own house, worth three times as much as his land, he will pay, for each $1,000 of land, taxes upon ...... 4,000 Under the theory that taxes are absorbed in main taining the value of the land, as indicated by the equal or even greater price that land often commands when practically unimproved rather than improved, it is held that the proportion of advantage afforded by the public outlay is fairly represented by the value of the land. If this theory is sound, then neither Smith, who pays twice as much as Jones, nor Brown, who pays four times as much, has any greater command per

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