Diskuse:Henry George
Daň z nemovitosti vs. daň z pozemku editovat
Nebylo by v 1. odstavci přesnější popsat Georgeovu "jedinou spravedlivou daň" spíše jako daň z pozemku, než daň z nemovitostí? Do daně z nemovitostí se zahrnují daně z pozemků a daně ze staveb a jednotek, ale George ze své daně stavby (a cokoliv, čím vlastník pozemek zvelebí skrze svoji kreativitu a pracovitost) výslovně vynechává.
Viz. Henry George - Our Land and Land Policy, s. 221 - 222:
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MR. DAVID DUDLEY FIELD. Will you explain to me how you expect to develop, in practice, your theory of the confiscation of land to the use of the State?
Mr. HENRY GEORGE. By abolishing all other taxes and concentrating taxation upon land values.
F. Then suppose A to be the proprietor of a thousand acres of land on the Hudson, chiefly farming land, but at the same time having on it houses, barns, cattle, horses, carriages, furniture; how is he to be dealt with under your theory?
G. He would be taxed upon the value of his land, and not upon the value of his improvements and stock.
F. Whether the value of his land has been increased by his cultivation or not?
G. The value of land is not really increased by cultivation. The value that cultivation adds is a value of improvement, which I would exempt. I would tax the land at its present value, excluding improvements; so that such a proprietor would have no more taxes to pay than the proprietors of one thousand acres of land, equal in capabilities, situation, etc., that remained in a state of nature.