The ABC of taxation

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Monograph

Identifikator:: 1724503022

URN:: urn:nbn:de:zbw-retromon-104526

Document type:: Monograph

Author:: Bergmann, Carl http://d-nb.info/gnd/133570878

Title:: Der Weg der Reparation

Place of publication:: Frankfurt am Main

Publisher:: Societäts-Druckerei G.m.b.H., Abteilung Buchverlag

Year of publication:: 1926

Scope:: 409 Seiten

Digitisation:: 2020

Collection:: Economics Books

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Document type:: Monograph

Structure type:: Chapter

Title:: Teil I. Von Versailles zum Londoner Ultimatum

Collection:: Economics Books

* Quoted from the Ford Franchise Tax Act of New York. 8 THE A B C OF TAXATION public a full and fair equivalent for the privilege conceded to it. The monopolies and special privileges which should properly share with land values the burden of taxa tion, may be partially enumerated as follows: the private appropriation of natural resources such as gold, silver, copper, iron, and coal mines, oil fields, and water powers; all franchises of steam and electric railways; all other public franchises, granted to one or several persons incorporated, from which all other people are excluded, and which include all “rights, authority, or permission to construct, maintain, or operate in, under, above, upon, or through any streets, highways, or public places, mains, pipes, tanks, con duits, or wires, with their appurtenances for conducting water, steam, heat, light, power, gas, oil, or other substance, or electricity for telegraphic, telephonic, or other purposes.”* The reforms contemplated by the single tax would leave the State and the individual to deal together exactly as individuals deal with one another in ordinary business. Persons desiring special privileges would rent them from the State or the municipality, just as they now rent them from individuals and corporations, and on similar terms, fixed from year to year. When paid for in this way, the special privilege feature would be eliminated. Then there really would be no special privileges, and there would be need of no other taxation. Hence, we say, the least the public can do is to tax and collect upon these special privileges, including ground rent, a sum sufficient to defray all public expenses.

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