"The Principles of Natural Taxation" by Charles Bowdoin Fillebrown, originally published in 1917, explores the concept of economic rent and its application to public finance. Fillebrown advocates for the payment of all public expenses from economic rent, presenting a detailed examination of this approach to taxation. He meticulously traces the historical development of plans centered on leveraging economic rent for public revenue, offering readers a comprehensive understanding of the subject.
This book delves into the arguments for a land value tax (often called a 'single tax'), championed by Henry George and his followers. Fillebrown's work provides historical context and theoretical underpinnings for those interested in alternative economic systems and the principles of fair and efficient taxation. It remains a valuable resource for students of economics, public policy, and anyone seeking a deeper understanding of land value taxation.
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