ISBN: 1231808292

[EAN: 9781231808290], Neubuch, BENJAMIN CLARKE MARSH,BUSINESS AND INVESTING,AMERICAS, This item is printed on demand. Paperback. This historic book may have numerous typos and missing tex… Plus…

[EAN: 9781231808290], Neubuch, BENJAMIN CLARKE MARSH,BUSINESS AND INVESTING,AMERICAS, This item is printed on demand. Paperback. 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. 1911 Excerpt: . . . against a land increment tax are succinctly stated by Mr. Robert Brunhuber of Cologne: ist. The increase in the value of land is usually partly earned, Mr-Robert, . iii j Brunhuber only in rare cases completely unearned. , . , 2nd. If the increase in the value is to be taxed, a decline in value!ana-ncre. is to receive compensation, and more particularly where the same in-ment tax. dividual incurs a loss in selling one piece of property, this is to be deducted from any gain secured by him on another piece of property. 3rd. The tax will be shifted from the seller to the buyer. It will raise the value of the land and so impede the progress of land reform. (1) Land value not only represents return on capital, but a A land incre ground rent which must be paid by the rest of the population to ment tax does the owner of the land. In cases of land, more than any other form n we. , , , , . . . . . the increment, of ownership, great values are created by the activity of the com-buf mereiy munity or by mere chance. taxes it. This form of taxing unearned increments does not propose to wipe out by taxation the increase in value, it is simply to be taxed. The increment tax is valued on a newly accruing income. It levies no burden on the taxpayer; only lessening an existing largely unearned gain (when levied at time of sale). . . Decreases in (2) Taxation of gains should be accompanied by compensation iani vaiues for losses. Here Mr. Brunhuber points out that there should be through a distinction as to whether loss in value has been directly due to governmental public action (under certain conditions, where the erection of a gas act, on distinct tank or a slaughter-house injures the neighborhood, there should rom a ue. , , , . , , to other causes. be certain compensation for the detri. . . This item ships from La Vergne,TN.<

2012, ISBN: 1231808292

[EAN: 9781231808290], Neubuch, [PU: Rarebooksclub.com, United States], Brand New Book ***** Print on Demand *****. This historic book may have numerous typos and missing text. Purchasers … Plus…

[EAN: 9781231808290], Neubuch, [PU: Rarebooksclub.com, United States], Brand New Book ***** Print on Demand *****. 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. 1911 Excerpt: .against a land increment tax are succinctly stated by Mr. Robert Brunhuber of Cologne: ist. The increase in the value of land is usually partly earned, Mr-Robert, . iii j Brunhuber only in rare cases completely unearned., ., 2nd. If the increase in the value is to be taxed, a decline in value!ana-ncre. is to receive compensation, and more particularly where the same in-ment tax. dividual incurs a loss in selling one piece of property, this is to be deducted from any gain secured by him on another piece of property. 3rd. The tax will be shifted from the seller to the buyer. It will raise the value of the land and so impede the progress of land reform. (1) Land value not only represents return on capital, but a A land incre ground rent which must be paid by the rest of the population to ment tax does the owner of the land. In cases of land, more than any other form n w e., .the increment, of ownership, great values are created by the activity of the com-buf mereiy munity or by mere chance. taxes it. This form of taxing unearned increments does not propose to wipe out by taxation the increase in value, it is simply to be taxed. The increment tax is valued on a newly accruing income. It levies no burden on the taxpayer; only lessening an existing largely unearned gain (when levied at time of sale). . Decreases in (2) Taxation of gains should be accompanied by compensation iani vaiues for losses. Here Mr. Brunhuber points out that there should be through a distinction as to whether loss in value has been directly due to governmental public action (under certain conditions, where the erection of a gas act, on distinct tank or a slaughter-house injures the neighborhood, there should rom a ue., ., to other causes. be certain compensation for the detri.<

2012, ISBN: 1231808292

[EAN: 9781231808290], Neubuch, [PU: Rarebooksclub.com, United States], Brand New Book ***** Print on Demand *****.This historic book may have numerous typos and missing text. Purchasers c… Plus…

[EAN: 9781231808290], Neubuch, [PU: Rarebooksclub.com, United States], Brand New Book ***** Print on Demand *****.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. 1911 Excerpt: .against a land increment tax are succinctly stated by Mr. Robert Brunhuber of Cologne: ist. The increase in the value of land is usually partly earned, Mr-Robert, . iii j Brunhuber only in rare cases completely unearned., ., 2nd. If the increase in the value is to be taxed, a decline in value!ana-ncre. is to receive compensation, and more particularly where the same in-ment tax. dividual incurs a loss in selling one piece of property, this is to be deducted from any gain secured by him on another piece of property. 3rd. The tax will be shifted from the seller to the buyer. It will raise the value of the land and so impede the progress of land reform. (1) Land value not only represents return on capital, but a A land incre ground rent which must be paid by the rest of the population to ment tax does the owner of the land. In cases of land, more than any other form n w e., .the increment, of ownership, great values are created by the activity of the com-buf mereiy munity or by mere chance. taxes it. This form of taxing unearned increments does not propose to wipe out by taxation the increase in value, it is simply to be taxed. The increment tax is valued on a newly accruing income. It levies no burden on the taxpayer; only lessening an existing largely unearned gain (when levied at time of sale). . Decreases in (2) Taxation of gains should be accompanied by compensation iani vaiues for losses. Here Mr. Brunhuber points out that there should be through a distinction as to whether loss in value has been directly due to governmental public action (under certain conditions, where the erection of a gas act, on distinct tank or a slaughter-house injures the neighborhood, there should rom a ue., ., to other causes. be certain compensation for the detri.<