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- Title
Invited Comment on Warren Samuels's “Speculative Memorandum”.
- Authors
Cord, Steven
- Abstract
ABSTRACT. In addition to specifically praising Warren Samuels's investigation into why the single tax has not been generally adopted, this analysis offers additional reasons: it stresses the lack of specific knowledge concerning implementation in the foreseeable future, and also presents the modern ethical and economic case for land-value taxation. That tax is either valid or invalid, quite apart from whether or not it can be “single” (i.e., replacing all other taxes).
- Subjects
SAMUELS, Warren J., 1933-2011; SINGLE tax; REAL property tax; PROPERTY tax; LAND value taxation; TAXATION
- Publication
American Journal of Economics & Sociology, 2003, Vol 62, Issue 3, p601
- ISSN
0002-9246
- Publication type
Article
- DOI
10.1111/1536-7150.00231