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ability to pay according Adam Smith allocated amount argument arterial improvements asked assess benefit received blind bargain bread and butter buildings buildings-owner buyer calculation canon capital value cent charge citizens common confiscation contract contribution Corporation Costelloe deduct demand difficulties economic equal sacrifice Evidence evil feu-duty Georgism GLASGOW BILL government services ground value ground-owner ground-rent imperial taxes income tax increase increment individual interest justice land values landowners lease London County Council measure ment middleman National Income numbers occupiers ourselves paid payment person Peter Burt police poor rate principle private property Progress and Poverty proportion proposed proprietor question ratepayer rates and taxes reason recognised relief rental revenue rich rise Royal Commission Scotland sell seller service rendered Single Tax Sir Robert Giffen site-owner sold superior suppose taxation of land theory thing tion unearned University of Glasgow vacant ground valuation whole
Page 25 - Every tax ought to be so contrived as both to take out and to keep out of the pockets of the people as Little as possible, over and above what it brings into the public treasury of the state.
Page 30 - ... divisions to such weekly charge as they and every of them shall weekly contribute towards the relief of the said poor people, and the names of all such inhabitants taxed shall also enter into the said register book, together with their taxation...
Page 20 - Government must be regarded as so preeminently a concern of all, that to determine who are most interested in it is of no real importance. If a person or class of persons receive so small a share of the benefit as makes it necessary to raise the question, there is something else than taxation which is amiss, and the thing to be done is to remedy the defect, instead of recognizing it and making it a ground for demanding less taxes.
Page 102 - The art of taxation consists in so plucking the goose as to obtain the largest amount of feathers with the least possible amount of hissing".
Page 99 - We already take some rent in taxation. We have only to make some changes in our modes of taxation to take it all. What I, therefore, propose as the simple yet sovereign remedy — which will raise wages, increase the earnings of capital, extirpate pauperism, abolish poverty, give remunerative employment to 'whoever wishes it, afford free scope to human powers, lessen crime, elevate morals aud taste and intelligence, purify government, and carry civilization to yet nobler heights — is to appropriate...
Page 19 - Smith wrote that the subjects of every state ought to contribute towards the support of government as nearly as possible In proportion to their respective abilities: that Is, In proportion to the revenue which they respectively enjoy under the protection of the state.
Page viii - Amid the clashing of divergent interests and the endeavor of each social class to roll off the burden of taxation on some other class, we discern the slow and laborious growth of standards of justice in taxation, and the attempt on the part of the community as a whole to realize this justice.
Page 20 - As in a case of voluntary subscription for a purpose in which all are interested, all are thought to have done their part fairly when each has contributed according to his means, that is, has made an equal sacrifice for the common object ; in like manner should this be the principle of compulsory contributions : and it is superfluous to look for a more ingenious or recondite ground to rest the principle upon.
Page 113 - ... even in a greater ratio than the rise of price. On this and other data, an approximate estimate might be made, how much value had been added to the land of the country by natural causes ; and in laying on a general land-tax, which for fear of miscalculation should be considerably within the amount thus indicated, there would be an assurance of not touching any increase of income which might be the result of capital expended or industry exerted by the proprietor.