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- Title
A Wealth of Problems with the Land Tax.
- Authors
Ginter, Donald E.
- Abstract
This article presents information on issues related to land tax. The land tax database is certainly large; but it is scarcely so complex as to leave one in any real doubt that inequalities in wealth, so far as the land tax reveals it, were great at the end of the eighteenth century, or indeed in any other period where the land tax returns have survived. Data employed in measuring inequalities of wealth and income generally purport to measure all wealth or income of the unit of measurement. They invariably do so imperfectly. Some components of wealth or income are always omitted. But the data remains useful to the extent that it reports components consistently and without introducing bias. The national "spin sample" which Lee Soltow developed from the population schedules of the American census for 1850 to 1870 is an excellent example of a data base which consistently reports the total values of all real and personal property owned by an enumerated individual. There are components of income and wealth which are doubtless unreported, but the prevailing assumption is that they are unreported with some consistency.
- Subjects
PROPERTY tax; SOLTOW, Lee; PERSONAL property; REAL property; TAXATION; SURVEYS
- Publication
Economic History Review, 1982, Vol 35, Issue 3, p416
- ISSN
0013-0117
- Publication type
Article
- DOI
10.2307/2595660