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 II. Three Boston object lessons in taxation

Collection:: Economics Books

58 ..THE A B C OF TAXATION a high price because its area cannot be increased. The limited floor space of Winter Street com mands a high average price because its area has not been increased. How Capital Is Handicapped Query. If capital is the friend of labour why does it not build better buildings on Winter Street? Simply because it cannot get at the land. The land owner, being unable or indisposed to build, and unwill ing to sell his land, there is no inducement to capital to put up lasting buildings to be forfeited at the end of the lease. When business from compulsion builds for itself in this way, it puts up the cheapest building that will answer for the time being, instead of what is best for all time. The one hundred and seventy- five or more concerns on Winter Street are in the merchandise, and not in the building, business. Such building is exceedingly disadvantageous to large con cerns and impossible to small ones. Query. Were the land holder and the business man of Winter Street “created free and equal”? The extensive alterations and improvements in Shepard, Norwell Co.’s stores (Fig. Ill), as in many other cases, have been paid for by the tenants, who have also paid all taxes on them. At the expiration of the usual twenty-year lease, all these improvements revert to the owners of the land. Is it fair that the land owner should, in the disposal of his land, have the benefit of the sharpest kind of competition, while the business man is debarred from all kind of competition in the obtaining of new buildings? Is it not about time that all Winter Street build

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