Cost of living in German towns

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Monograph

Identifikator:: 866449027

URN:: urn:nbn:de:zbw-retromon-93831

Document type:: Monograph

Title:: Cost of living in German towns

Place of publication:: London

Publisher:: Stat. Off.

Year of publication:: 1908

Scope:: 1 Online-Ressource (LXI, 548 Seiten)

Collection:: Economics Books

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

THE SINGLE TAX 155 Question is under all these. Where it leaves off, these begin. A single taxer may be any of these. All these should be single taxers. The Argument The argument in the case may be put briefly as follows; The three economic legs necessary and sufficient whereupon the single tax stool may firmly stand are found in three generic peculiarities quite exceptional in their nature, which distinguish land from houses or other man-made products. The failure to recognise this distinction is, we believe, sufficient to account for the crookedness of present systems of taxation. Such a recognition must lie at the very foundation of any just system of the future. These three attributes, firmly grounded in orthodox economics, are, in economic language, as follows: a The site value of land is a social product. b A land tax cannot be “shifted.” c The selling value of land is an untaxed value. These three fundamentals are worthy of brief separate consideration. a First in order is the fact that land value is a social product, i. e., it is created principally by the community through its activities, industries, and expenditures. The value of land is based primarily upon economic rent, defined as “what land is worth for use,” what it would command in the open market. Strictly speaking this “worth for use” usually attaches not to the land itself, not to the earth’s surface, not to the inherent capabilities of the soil, not to light and air or other bounties of nature resident in the land,

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