Beschouwingen over de grondbelasting

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Johannes Müller, 1865 - 114 стор.

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Сторінка 8 - The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities ; that is, in proportion to the revenue which they respectively enjoy under the protection of the state.
Сторінка 25 - Rent is that portion of the produce of the earth, which is paid to the landlord for the use of the original and indestructible powers of the soil.
Сторінка 41 - ... intérêts de l'agriculture. ART. 2. — Le revenu net d'une terre est ce qui reste à son propriétaire, déduction faite sur le produit brut des frais de culture, semence, récolte et entretien. ART. 3. — Le revenu imposable est le revenu net moyen calculé sur un nombre d'années déterminé.
Сторінка 28 - Without multiplying instances, I hope enough has been said to show that whatever diminishes the inequality in the produce obtained from successive portions of capital employed on the same or on new land tends to lower rent; and that whatever increases that inequality necessarily produces an opposite effect, and tends to raise it.
Сторінка 31 - Thus suppose land — No. 1, 2, 3, — to yield, with an equal employment of capital and labour, a net produce of 100, 90, and 80 quarters of corn. In a new country, where there is an abundance of fertile land compared with the population, and where therefore it is only necessary to cultivate No. 1, the whole net produce will belong to the cultivator, and will be the profits of the stock which he advances.
Сторінка 25 - It will be perceived that the whole system is based upon the assertion of the existence of a single fact, viz., that in the commencement of cultivation, when population is small, and land consequently abundant, the soils capable of yielding the largest return to any given quantity of labor alone are cultivated. That fact exists or it does not. If it has no existence, the system falls to the ground. That it does not exist; that it never has existed in any country whatsoever; and that it is contrary...
Сторінка 37 - The owners are not capitalists, but landlords ; they have parted with their capital ; it is consumed, destroyed ; and neither is, nor is to be, returned to them, like the capital of a farmer or manufacturer, from what it produces. In lieu of it they now have land, of a certain richness, which yields the same rent, and by the operation of the same causes, as if it had possessed from the beginning the degree of fertility which has been artificially given to if.
Сторінка 41 - Le Corps législatif établit chaque année une imposition foncière. 11 en détermine annuellement le montant en principal et en centimes additionnels. Elle est perçue en argent. 2. La répartition de l'imposition (ou contribution) foncière est faite par égalité proportionnelle sur toutes les propriétés foncières, à raison de leur revenu net imposable, sans autres exceptions que celles déterminées ci-après pour l'encouragement de l'agriculture ou pour l'intérêt général de la société.
Сторінка 107 - No two agriculturists ever arrive, in any case of this kind, unless by accident, at the same conclusion; and the best judges affirm that, generally speaking, the distinction is impracticable. When, therefore, a tax is laid on rent it is necessarily proportioned to its gross amount, or to the total sum paid to the landlords, without regard to the sources whence it is derived.
Сторінка 52 - L'impôt reste, au moins immédiatement, à la charge de celui qui le paye, si l'objet sur lequel il est assis n'est pas susceptible de restriction. Il est rejeté en tout ou partie sur d'autres contribuables, si l'objet sur lequel il est assis est susceptible de restriction, et la répercussion de l'impôt est en raison même de la facilité de cette restriction.

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