Isbn: 9781331436317 - the a b c of taxation: with boston object lessons, private property in land, and other essays and addresses (classic reprint) (3 risultati)

PAP. Condizione: New. New Book. Shipped from UK. Established seller since 2000.

PAP. Condizione: New. New Book. Shipped from UK. Established seller since 2000.

Paperback. Condizione: New. Print on Demand. This book delves into the fundamental principles of taxation, particularly concerning the value and taxation of land. It posits that the value of land, or ground rent, is a social product, created by the collective efforts and expenditure of a community, such as the provision of infrastructure, education, and public services. The author argues that, unlike other forms of income, ground rent is fundamentally unearned by landowners and, as such, is a legitimate and proper source of tax revenue. The book challenges the common misconception that a tax on land can be shifted to tenants, demonstrating through economic analysis and practical examples that the selling value of land is reduced by the capitalised value of any tax imposed on it, rather than being passed on to renters. This insight has significant implications for tax policy and landownership, potentially leading to a fairer distribution of wealth and more equitable taxation systems. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. …