Reference work entry
Taxation is the form of socialization used in market economies. Choosing what to tax is choosing what to socialize. Rather than socialize labour or repel capital it is possible to tax land.
KeywordsClark, C. G. Double taxation Ely, R. T. Excess burden of taxation George. H. Land tax Neutral taxation Progressive and regressive taxation Rent Stewardship
© Macmillan Publishers Ltd. 2018