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- Title
Chapter 6: Land Value Taxation.
- Authors
Ryan, Christopher K.
- Abstract
The chapter focuses on the study of land value taxation highlighted in the works of economics Professor Harry Gunnison Brown. The American single tax movement has not had large accomplishments either in the way of legislation secured or number of adherents gained for its essential principles. Many economists favored modified versions of the single tax, in particular where it would be applied only to future increments in the value of land. In 1904, Charles Fillebrown circulated a questionnaire to members of the American Economics Association, which stated that it would be sound public policy to make the future increase in ground rent a subject of special taxation. He also was concerned with examining the economic effects of increased land value taxation in order to defend what he perceived as beneficial outcomes and to refute erroneous criticisms. As ethical or philosophical concerns were endemic to the proposed tax reform, he addressed them as well. Normal or long run demand may therefore be said to depend on the utility or desirability of the goods demanded, on the utility or desirability of other goods which have to be sacrificed if these are to be enjoyed, on the disutility or sacrifice of producing the goods necessary to pay for the goods and by way of comparison, on the disutility or sacrifice necessary to produce, instead of buying the goods desired.
- Subjects
LAND value taxation; BROWN, Harry Gunnison; SINGLE tax; ECONOMISTS; POLITICAL planning; ASSOCIATIONS, institutions, etc.
- Publication
American Journal of Economics & Sociology, 2003, Vol 62, Issue 5, p115
- ISSN
0002-9246
- Publication type
Article
- DOI
10.1111/1536-7150.t01-1-00245