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

52 THE A B C OF TAXATION tion of ten, twenty, or thirty years hence are very slightly discounted to-day. Therefore, the assertion that the above programme "would visit the whole burden of the reform upon present owners ” is erroneous and confusing, especially when the burden of a three hundred dollar thirty years’ depreciation is offset by an appreciation of perhaps more than $1,500 (as is the case in Boston) which offset is rightfully a part of the economic situation. Many laws, tariff laws among others, do not pretend to insure against sporadic cases of possible injustice but the universal law remains that, with civilisation, the value of land increases. (c) The statement of the book on this point comes far short of covering the actual condition. The facts that the “selling value of land is an untaxed value” and that “the burden of a land tax cannot be made to survive a change of ownership” have indeed so increased the demand for Boston land that in value probably more than three-quarters of it is to-day in dead hands or in the hands of trustees and syndicates which can not die, all of whom refuse to loosen their grip upon this “preferred stock” except at exorbitant speculative prices which would yield income far under other lines of investment.

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