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142451920
1537.5 руб.
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Описание
This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1914 edition. Excerpt: ... CHAPTER IV WHERE SHOULD TAXES BE PAID? The problem of the resident of one community who owns wealth located in another community So far our discussion has gone on the simple assumption of a single community whose members owned all the wealth in the community and none outside of it. Though untrue in fact, the assumption, I believe, has not so affected the argument as to render any of our conclusions unsound. We cannot go on further with the discussion without meeting existing facts squarely. In any such purely ideal community probably many of our taxation perplexities would not have arisen. If one had existed and it had made the market value of property the basis of its taxation, the distinction between tangible and intangible property would not have led into any such difficulties as have arisen. Such a community would not have misled itself into an attempt to tax all tangible property at its full market value at a given rate and also to tax any intangible property representing it at its full market value at the same rate. The community would either have taxed all tangible property at the same rate, and taxed any intangible representative at a much lower rate, if at all, or it would have divided the tax on a given property between the direct and the representative ownership, or among the various representative ownerships. The confusion between property and wealth probably would have cleared away except for the nonresident owner To be sure that the situation is clear, let us state it more concretely. In the ideal single community that we have assumed, suppose Smith owns a $20,000 farm on which Brown owns a $10,000 mortgage. Such a community would not long have attempted to collect the same taxes on these two property items as it collected...
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