Der Wirtschaftsbetrieb als Betrieb (Arbeit)

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Monograph

Identifikator:: 1014011027

URN:: urn:nbn:de:zbw-retromon-25942

Document type:: Monograph

Author:: Prion, Willi http://d-nb.info/gnd/101278861

Title:: Der Wirtschaftsbetrieb als Betrieb (Arbeit)

Place of publication:: Berlin

Publisher:: Verlag von Julius Springer

Year of publication:: 1936

Scope:: 1 Online-Ressource (VII, 240 Seiten)

Digitisation:: 2018

Collection:: Business and Management Classics

Usage license:: Get license information via the feedback formular.

THE A B C OF TAXATION 116 not a tax at all, but a divinely natural provision, restoring to every man his inalienable share in the value of the land. Just in Its Apportionment Full single tax would mean all national taxes apportioned to cities and towns in proportion to their respective land values; all local taxes, including national, assessed upon land values alone. In “Natural Taxation,” page 147, Mr. Shearman makes a plausible claim that for the year 1890 “all national and local taxes, if collected exclusively from the ground rents of the United States would have absorbed only 44J per cent of those ground rents, leaving 55J per cent to the owners of the bare land as a clear annual income, besides the absolutely untaxed income from all buildings and improvements upon their land.” Repeated calculation of the ground rent of the state of Massachusetts and of the City of Boston, as well as of many other cities and towns, has fully justified Mr. Shearman’s position that gross ground rent is approxi mately double the amount of taxes in each case. The constitutions of the several states and the moral sense of all the people maintain that government should not take private property for public use without full compensation. Single taxers maintain not only that there is no right, but that there is no need to do this, even under forms of taxation. We would exempt personal property because by the same system under which you collect a tax upon the poor man’s “visibles,” you are putting upon the rich man’s “invisibles” a tax which you cannot collect. Equalisation is possible only by abolishing the tax

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