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.

Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Part I. The three legs of the Tripos

Collection:: Economics Books

34 THE A B C OF TAXATION “A taxon rent would affect rent only; it would fall wholly on landlords, and could not be shifted. The landlord could not raise his rent, because he would have unaltered the difference between the produce obtained from the least productive land in cultivation, and that obtained from land of every other quality.” —Ricardo, “Principles of Political Economy and Taxation,” Chapter X., Section 62. “A tax on rents falls wholly on the landlord. There are no means by which he can shift the burden upon any one else. . . . A tax on rent, therefore, has no effect other than its obvious one. It merely takes so much from the landlord and transfers it to the State.”—“John Stuart Mill, “Principles of Political Economy,” Book V., Chapter III., Section 2. “The power of transferring a tax from the person who actually pays it to some other person varies with the object taxed. A tax on rents cannot be transferred. A tax on commodities is always transferred to the consumer.” — Thorold Rogers, “Political Economy,” 2nd edition, Chapter XXI., p. 285. “A land tax levied in proportion to the rent of land, and varying with every variation of rents . . . will fall wholly on the landlords.”—“Walker, “Political Economy,” edition of j88j, p. 41J, quoting Ricardo approvingly. “A tax laid upon rent is borne solely by the owner of land.” —Bascom, Trealise, p. IjQ. “Some of the early German writers on public finance, such as Sartorius, Hoffman, and Murhard, went so far as to declare that, because of this capitalisation, a land tax is no tax at all. Since it acts as a rent charge capitalised in the decreased value of the land, they argue, a land tax involves a confiscation of the property of the original owner. On the other hand, since the future possessors would otherwise go scot free, it becomes necessary to levy some other kind of a tax on them.”—E. R. A. Sehgman, “Incidence of Taxation,” p. Ijg.

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