Essays in Taxation

Essays in Taxation

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1913 edition. Excerpt: ... rate through the process of apportioning state expenditures among the localities according to the assessed valuation. It implies as a corollary that some other method of securing the state revenues be devised. The demand for separation is primarily a negative rather than a positive one; it is destructive rather than constructive. It leaves open for debate what particular alternative methods should be substituted. It proclaims in no uncertain tones, "Leave to the locality what properly belongs to the locality; allot to the state what properly belongs to the state." II. The second aspect of the problem is a discussion of the advantages that would ensue from separation. These may be summed up under the following heads: A. Conformity with the natural division of government functions and activities. B. Greater equality in assessments. C. Lowering of the tax rates. D. Removal of conflicts between city and county. E. Greater flexibility and adaptation of means to end. A. The first advantage is conformity with the natural division of government functions and activities. The relation of government to business life necessarily changes with the conditions of business activity. When business was purely local in character, as was true in former times, the local authorities were competent to deal with it. To-day yet, activities connected with real estate are still largely of this character. The real estate cannot be removed from the localityj and the benefits and burdens attaching to real estate are still to a very'large extent bound up with the people who live in the immediate neighborhood. What is true of real estate was originally true of almost all economic phenomena. But it is no longer true. The scope of the great industries connected with the...
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Product details

  • Paperback | 298 pages
  • 189 x 246 x 16mm | 535g
  • Miami Fl, United States
  • English
  • black & white illustrations
  • 1236614453
  • 9781236614452