The Single Tax Review: A Record of the Progress of Single Tax and Tax Reform Throughout the World; The Present Programme and Status of the Single Tax Reform; (Continued) (Classic Reprint) - Hardcover

Inhaltsangabe

Excerpt from The Single Tax Review: A Record of the Progress of Single Tax and Tax Reform Throughout the World; The Present Programme and Status of the Single Tax Reform; (Continued)

The proposals fall into two groups; those that aim to exempt personal property and those that aim to exempt improvements on land.

The reasons for permitting local option are, in general: (1) to assist in equalizing the tax burden as distributed under the existing system; (2) to allow the locality to cope with its own social and economic problems, and (3) to make an Opportunity for the easier introduction of tax reformation.

The equal distribution of our present system is claimed to be more ap parent than real because our tax assessors do not strictly enforce our general tax laws, thereby exercising an unsanctioned local Option power and creating injustices of burden by this extra-legal method. According to them, a strictly enforced uniform system is bound to work an injustice, and to get around this the local assessors neglect to enforce the law strictly and bring about an unsanctioned local option. A good illustration of this is seen in the Wisconsin 1910 assessment of moneys and credits, and non-checking deposits.

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