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

THIRD BOSTON OBJECT LESSON 89 things; that a religion and a church worthy of justifica tion have no need of such alms as these from the people whom they seek to save. Brought face to face with a true apprehension of the problem, seeing the unequal operation of a tax exemption that gives the least to those most needing aid, and most to those who need it least, it would not be surprising if they were them selves to instigate and inaugurate the remedy. Some Objections Answered It is objected to the single tax, that it is confiscation. But what is taken from the owner? No land is taken. The single tax is not land nationalisation. No right of occupancy or improvement or sale or devise is taken from the owner; nothing except the right to collect natural taxes from other people, and to be himself exempt. In the aggregate the new tax would be compensated for oy the exemption of an equal value of buildings and personal property. The landlord who thinks himself discriminated against by such a tax has only to improve his land to escape the burden. Both land value and house value require to be maintained. The public creates and maintains the value of the land. The owner, directly as builder, or indirectly as purchaser, creates and maintains the use value of the house. The maintenance of the use value of the land by the public gives outright to the owner a fund the interest of which will pay his land tax. The maintenance of the use value of the house falls upon the owner, and he must recover his house tax out of the house rent increased so as to include the tax. This will be true.

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