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 35 “The incidence of the ground tax, in other words, is on the landlord. He has no means of shifting it; for, if the tax were to be suddenly abolished, he would nevertheless be able to e xtort the same rent, since the ground rent is fixed solely by the demand of the occupiers. The tax simply diminishes his Profits.”—E. R. A. Seligrnan, “Incidence of Taxation,” pp. 245. “If land is taxed according to its pure rent, virtually all writers since Ricardo agree that the tax will fall wholly on the land- owner, and that it cannot be shifted to any other class, whether tenant-farmer or consumer. . . . The point is so universally accepted as to require no further discussion. . . . A permanent tax on rent is thus not shifted to the consumer, nor does it rest on the landowner who has bought since the tax w as imposed.”—E. R. A. Seltgman, “Incidence of Taxation,” PP- 222, 223. “With these assumptions, it is quite clear that the tax on economic rent cannot be transferred to the consumer of the Produce, owing to the competition of the marginal land that Pays no rent, and therefore no tax, nor to the farmer, since competition leaves him only ordinary profits. The amount of each particular rental depends upon units °f surplus produced (varying to any extent according to the superior natural conditions), and on the marginal price, which ■s independent of these superior conditions, and accordingly, a tax that strikes the surplus only, remains where it first falls.” Nicholson, “Principles of Political Economy,” Book V., Chapter XL, Sections I and 4.

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