On the Taxation of Land Rent
Josiah Wedgewood
[An excerpt from Essays and Adventures of a Labor
Leader,
published in 1927, p.179]
If one class benefit it is only right that that same class alone
should pay. Harold Cox used to call it "taxing red-headed men,'
to point out its absurdity. If the red-headed men take and divide
plunder I can see no wrong in asking them to find cash. But the
question puzzles others than those wilfully blind. We have got so bred
into us the idea that taxation should be according to ability to pay,
that we cannot realize the justice of any other system we cannot
realize that taxation might in reality be payment for services
rendered. The taxation of land values cannot be squared with taxation
according to ability to pay. We have discovered the futility of that
cliche. We know now that the persons who actually pay according to
their ability have in reality the best facilities for passing their
tax on to the consumer that their payment is camouflage. On such a
basis you hit the poor, not the rich who can afford to pay. The basis
of 'ability to pay' is ineffective; it is also, even in its origin and
still more in its result, unjust. Far better and far juster is our
basis that taxes should be according to benefits received. Land values
rise, therefore let land values pay. I cook with gas, therefore let
the gas appear on my gas bill.
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