K C Wenzer

Land-Value Taxation

The Equitable Source of Public Finance

• Broschiertes Buch

Produktbeschreibung

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 Contributions by a distinguished interdisciplinary group of scholars include four previously unpublished essays by the late Professor William S. Vickrey, the 1996 Nobel laureate in economics.

Produktdetails

• Verlag: CRC Press
• Seitenzahl: 320
• Erscheinungstermin: 1. Juni 1999
• Englisch
• Abmessung: 229mm x 153mm x 22mm
• Gewicht: 408g
• ISBN-13: 9780765604491
• ISBN-10: 0765604493
• Artikelnr.: 22474580

Autorenporträt

Kenneth C. Wenzer

Inhaltsangabe

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;