Die Arbeitsnachweise der Arbeitgeberverbände

Documenti ispano-genovesi dell'Archivio di Simancas

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Monograph

Identifikator:: 891227946

URN:: urn:nbn:de:zbw-retromon-7337

Document type:: Monograph

Author:: Kessler, Gerhard http://d-nb.info/gnd/116145331

Title:: Die Arbeitsnachweise der Arbeitgeberverbände

Place of publication:: Leipzig

Publisher:: Verlag von Duncker & Humblot

Year of publication:: 1911

Scope:: 1 Online-Ressource (VII, 203 Seiten)

Digitisation:: 2017

Collection:: Economics Books

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Document type:: Monograph

Structure type:: Chapter

Title:: VII. Das Sperrverfahren der Arbeitgebernachweise. Beschwerdewesen und Aufsichtsrecht. Der Abschluß der Entwicklung

Collection:: Economics Books

14S Chapter XI INHERITANCE AND INCOME TAXES* T HE proposed Presidential and Congressional plan of limiting fortunes and raising revenue by inheri tance and income taxes may, it is suggested, be greatly improved by two simple modifications, viz.: (i) Let fortunes be taxed chiefly in the process of their accumu lation, rather than at probation; and (2) let the income tax be limited to those incomes which are not only unearned, but which are now untaxed. I ask considera tion for a few of the arguments upon these points. It is substantially correct to say that wealth, as fast as produced, is divided into two parts: one part goes to wages of hand and brain, the other part goes to privilege. The greater the part that goes to wages, the smaller the part that goes to privilege, and vice versa. The prime agency in determining how large shall be the part that goes to privilege is the private appropriation of ground rent, economic rent, in its various forms. The essence of privilege is the law- given power of one man to profit at another man’s expense. A man gets rich, not out of his earnings, but out of his savings. If obliged to spend all his earnings it is not possible for him to accumulate riche:, The poor man rebels, not because his rich neighbour * Address before the Economic Club of Boston. Published in the New York Evening Post, March 6,1907; Harper’s Weekly, May z?, 1907; and the Outlook, August 3, 1907.

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