The Incidence of Taxation
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In our eReader you can find the full English version of the book. Read The Incidence of Taxation Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book The Incidence of Taxation
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If we are to take it theoretically, I think you will see that there is great scientific value in the idea of commencing by an assessment of the site values, apart from any return for fixed capital placed upon the land. If we had this assessment, and if the whole of the values in question were in one hand, and could be taxed directly in the shape of rent, it would be comparatively simple to put an effective charge upon it. I need not tell you that the problem in London is almost the antipodean o...pposite of such a simple case. The site value is complicated at every turn with considerations in the nature of capital expenditure, or of what is very roughly called the " building value." Even if it were in one hand, it would be by no means true that the profit is always received directly in the shape of rent. But, so far from being in one hand, all such values are split up among 27 various interests, ascending from the occupier, who is often the owner of site values himself, through the leaseholder — whose name is legion — back to the noble duke who owns the fee.
What to read after The Incidence of Taxation?
You can find similar books in the "Read Also" column, or choose other free books by Costelloe, Benjamin Francis Conn, 1855-1899 to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
If we are to take it theoretically, I think you will see that there is great scientific value in the idea of commencing by an assessment of the site values, apart from any return for fixed capital placed upon the land. If we had this assessment, and if the whole of the values in question were in one hand, and could be taxed directly in the shape of rent, it would be comparatively simple to put an effective charge upon it. I need not tell you that the problem in London is almost the antipodean o...pposite of such a simple case. The site value is complicated at every turn with considerations in the nature of capital expenditure, or of what is very roughly called the " building value." Even if it were in one hand, it would be by no means true that the profit is always received directly in the shape of rent. But, so far from being in one hand, all such values are split up among 27 various interests, ascending from the occupier, who is often the owner of site values himself, through the leaseholder — whose name is legion — back to the noble duke who owns the fee.
What to read after The Incidence of Taxation?
You can find similar books in the "Read Also" column, or choose other free books by Costelloe, Benjamin Francis Conn, 1855-1899 to read onlineMoreLess
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