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

6o THE A B C OF TAXATION Street, is it hot a fact that the value of the buildings approximately equals or exceeds the value of the land? Should not the value of the buildings at least keep s'ome sort of pace with the increasing value of the land? It is not asserted that Winter Street ought to have buildings worth, like the land, $97.50 per square foot, but that $7.13 per foot is too low and means a great detriment to business. Query. If estate holders in their quest of profits had been as dependent on buildings as on land during the past forty years, would Winter Street, the centre of business and of highest land values, ever have lacked building accommodations of a value approx imating much more closely to that of the land than has been the case? Query. If the income from the land of Winter Street, including appreciation, were no greater than the income from up-to-date buildings, would the business of Winter Street tolerate to-day its seventh- rate accommodations? Query. Was the land of Winter Street made for the use of business or for the speculative profit of the land owner?* Is the business of land owning pure and simple deserving of so much consideration as to merit encour agement at the expense, and to the detriment, of industry and enterprise? If not, is not the present system of exempting it from the burden of taxation unwise and indefensible? A modern eight story building covering the * By land owner is meant any man in his capacity as owner of land only, independently of his capacity as owner of buildings and improvements or anything else.

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