My Background in Two-Tiered Taxation

Marvin Morris

[July 2011]

MEMORIAM Marvin Morris's nearly lifelong dream was to see the tax system reformed for the benefit of all. At the time of his death on September 6, 2011 at the age of 91, he was putting the finishing touches on launching these website pages to continue his efforts to educate and inform others about alternatives to our current tax system. This section of the School of Cooperative Individualism is dedicated to Marvin's dream, and is part of his continuing legacy.

The Powerful Impact Of This Tax Simplifies Procedures for Tax Collection. It Also Provides A Fair Balance For Taxes Paid To Benefits Received

After reading Progress and Poverty by Henry George, in 1938 -- the truth of this plan became a passion in my life -- right through to this day. I have written book reviews, written on "enlightened self -interest" (which becomes clarified with the understanding of this form of revenue) …people then understand where the "self - interest" truly exists. My efforts include addressing the Rotary, Kiwanis, four colleges, classes at Rochester Chamber Of Commerce, and a host of businesses and professional organizations. My correspondence and study with key people in the U.S. and several countries on the progress of this movement has created an awareness of understanding, some of which is being outlined in the material included on this website. This has provided me a philosophy on life.

The Two-Tiered Property Tax is very simple: The tax rate on buildings is gradually lowered - resulting in increased remodeling, newer buildings, new jobs, sustained employment; an increasing tax on land (which is really for location advantages not provided by the titleholder ). This results in moderating the purchase price for land and more cash available for investing in construction of buildings.

Please do not let the simplicity and benefits of these applications obscure your vision of the many other important results and powerful impacts this will have in redeveloping a healthy economy. The results include avoiding the real estate "Boom Bust" in our economy. This helps avoid the loss of an enormous amount of homes and jobs and removes an existing incentive for corruption in government. It deals with sprawl and its impact on our cities and environment, removes "double taxation", and eliminates a vitally important factor in inflation. This may seem like a dream, but with the facts and logic presented - an open mind will create new vistas for the understanding of the meaning of "enlightened self-interest". All of the involved will be dealt with in the following presentation.

WHAT HAPPENS WHEN CITIES FAIL TO TAX LAND VALUES AND TAX BUILDINGS INSTEAD!