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

RENT TAX CANNOT BE SHIFTED 33 increase, until, for extreme illustration, the tax is 11,000, an amount equal to the entire rent; would such a condition make it possible for the owner to raise his tenant’s land rent to $2,000? These questions would seem to answer themselves in the negative, and thus bring us to a fair conclusion in the matter. What the Authorities Say of The Second Leg of the Single Tax Tripos, viz.: That a Tax upon Ground Rent Cannot Be Shifted. "The weight of authority upon such a question is worthy of attention, although by no means decisive. Now, while a few respectable and sincere students of economic science hold to the doctrine of transferability of the ground-rent tax to the tenants, no one will dispute that an overwhelming weight of authority both in numbers and in reputation, scout that doctrine as absurd. Not only the entire school of Ricardo and Mill, but also nine-tenths or more of other economic writers make it a fundamental doctrine of their science that such a tax never can ke transferred to tenants.” — Thomas G. Shearman, “Natural Taxation” pp. 129-132. “Though the landlord is in all cases the real contributor, the tax is commonly advanced by the tenant, to whom the landlord 18 obliged to allow it in payment of the rent ."—Adam Smith, Wealth of Nations,” Book V., Chapter 11., Part 2, Art I. “A land tax, levied in proportion to the rent of land, and v arymg with every variation of rent, is in effect a tax on rent; and such a tax will not apply to that land which yields no rent, nor to the produce of that capital which is employed on the land with a view to profit merely, and which never pays rent; 11 will not in any way affect the price of raw produce, but will fall wholly on the landlords.”—Ricardo, “Principles of Political Economy and Taxation,” McCulloch’s edition, p. loy.

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