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The Principles of Natural Taxation

The Principles of Natural Taxation

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Excerpt from The Principles of Natural Taxation: Showing the Origin and Progress of Plans for the Payment of All Public Expenses From Economic Rent

It is wonderfully interesting, moreover, to note with what rapidity this truth has grown into the understanding of those who in more recent years have given it their consideration. Incidentally, this book challenges a host of economic errors and omissions, collective or individual, grave or venial, among which are: (1) that the indestructible properties of the soil are a source of rent; (2) that agricultural values should not equally with urban values be classed as site values; (3) that "to appropriate rent by taxation" means the abolition of the institution of private property in land; (4) that the joint right to the rent of land is a logical deduction from the equal right to land itself; (5) failure to emphasize Henry George's distinct transition from common right to land to joint right to rent; (6) omission to emphasize the fact that the assessed value of land is an untaxed value; (7) that when the storekeeper's rent is raised, he has got to raise the prices of his goods. While this volume is a revision and enlargement of A Single Tax Handbook for 1913, which it was thought might reappear at intervals, it is issued with the idea of permanence, as representing the best authorities, early and late, upon the development of the idea.

Only those writers are given leading space in this collection who have been pioneers and specialists in this field of thought. Numerous other writers whose names have been associated, some of them intimately, with Henry George cannot claim classification with him when tested by the tenets which they have advocated. An analysis of the real views of these writers will be given in an Appendix.

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