Verkehrsgeographie der Eisenbahnen des europäischen Rußland

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Monograph

Identifikator:: 1013744764

URN:: urn:nbn:de:zbw-retromon-38565

Document type:: Monograph

Author:: Tuckermann, Walther http://d-nb.info/gnd/117434353

Title:: Verkehrsgeographie der Eisenbahnen des europäischen Rußland

Place of publication:: Essen

Publisher:: G. D. Baedeker, Verlagshandlung

Year of publication:: 1916

Scope:: 1 Online-Ressource (IV, 123 Seiten)

Digitisation:: 2018

Collection:: Economics Books

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Document type:: Monograph

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Title:: 4. Die strategische Bedeutung der russischen Bahnen und die Eisenbahnpolitik in Polen. Zweigleisige Bahnen. Straßenbaupolitik

Collection:: Economics Books

THE SINGLE TAX 1 57 values as peculiarly fitted to bear justly the burden of taxation. b Second in order is the fundamental fact that a tax upon ground rent cannot be shifted upon the tenant in increased rent. The argument in the case may run thus: Ground rent, "what land is worth for use,” is determined not by taxation, but by demand. Ground rent is the gross income, what the user pays for the use of land 1 ; a tax is a charge upon this income, similar in its nature to the incumbrance of mortgage interest. It is a matter of every-day knowledge that even though land be mortgaged nearly to its full value, no owner would think to rid himself of the mortgage interest that he has to pay through raising his tenant’s rent by a corresponding amount. Mortgage interest is a lien upon land held by an individual; similarly, a tax may be conceived most clearly as a lien upon land held by the state. Both affect the relations between owner and mortgagor, and between owner and state respectively; neither has any bearing upon the relations between owner and tenant. "Tax” is simply the name of that part of the gross ground rent which is taken by the State in taxation, the other part going to the owner; the ratio these two parts bear to one another has no effect upon the gross rent figure, which is always the sum of these two parts, viz., the net rent plus the tax. The greater the tax the smaller the net rent to the owner, and vice versa. Ground rent is, as a rule, “all that the traffic will bear”; that is, the owner gets all he can for use of his land, whether the tax be light or heavy. Putting more tax upon land will not make it worth any more for use. If the market value of a lot of land for

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