Land-Value Taxation: The Equitable Source of Public Finance

ISBN-13: 9780765604491 / Angielski / Miękka / 1999 / 320 str.

Kenneth C. Wenzer

Opis

This collection of twenty essays (eighteen of which are original) examines the merits and shortcomings of land-value taxation, which has a benign economic influence, and how it compares and contrasts with the conventional property tax. The latter is shown as deterring enterprise to the detriment of employment and as pushing up the cost of improving property with inflationary consequences. The former, with evidence from places where it is already in use, is shown to encourage optimum land use, foster employment, and prevent urban sprawl. One of the other benefits of land-value taxation is that it is not a tax that can be avoided or circumvented, helping to reduce the cost of tax collection and enforcement.

Contributions by a distinguished interdisciplinary group of scholars include four previously unpublished essays by the late Professor William S. Vickrey, the 1996 Nobel laureate in economics.

Spis treści

Chapter 1 Some Reasons That Americans Do Not Listen to Henry George, Kenneth C. Wenzer; Chapter 2 A Modern Theory of Land-Value Taxation, William Vickrey; Chapter 3 Simplification, Progression, and a Level Playing Field, William Vickrey; Chapter 4 Henry George, Economies of Scale, and Land Taxation, William Vickrey; Chapter 5 Propositions Relating to Site-Value Taxation, William Vickrey; Chapter 6 Land Speculation and Land-Value Taxation, Harry Gunnison Brown; Chapter 7 Tax Reform to Release Land, Mason Gaffney; Chapter 8 Fundamental and Feasible Improvements of Property Taxation, C. Lowell Harriss; Chapter 9 Taxing Land Is Better than Neutral: Land Taxes, Land Speculation, and the Timing of Development, T. Nicolaus Tideman; Chapter 10 Interest Originating from Invested Rent: Social or Private?, Robert V. Andelson; Chapter 11 Henry George: A Celebration of Land and Labor, Thomas R. West; Chapter 12 The Rise of the British Land-Taxing Movement: How It All Began, Roy Douglas; Chapter 13 Comments on the Problem of Public Revenue, Damon J. Gross; Chapter 14 The Ethics of Rent, Fred E. Foldvary; Chapter 15 Land-Value Taxation and Ecological-Tax Reform, Hanno T. Beck; Chapter 16 Psychological Perspective on the Land-Value Tax, Herbert Barry III; Chapter 17 Pennsylvania Farmers and the Split-Rate Tax, Alanna Hartzok; Chapter 18 In Defense of the Two-Rate Property Tax, Vernon I. Saunders; Chapter 19 Why Tax Land?, Godfrey R.A. Dunkley; Chapter 20 The Single-Tax Fiscal System, Jerome F. Heavey;

O autorze

Kenneth C. Wenzer