Henry George

“ Taxes on the value of land not only do not check production as do most other taxes, but they tend to increase production by destroying speculative rent. How speculative rent checks production may be seen not only in the valuable land withheld from use, but in the paroxysms of industrial depression that, originating in the speculative advance in land values, propagate themselves over the whole civilized world, everywhere paralysing industry. ”

“ The income of the one represents wealth he creates and adds to the general wealth of the community; the income of the other represents merely wealth that he takes from the general stock, returning nothing. The right of the one to the enjoyment of one's income rests on the warrant of nature, which returns wealth to labour. The right of the other to the enjoyment of his income is a mere fictitious right, the creation of municipal regulation, which is unknown and unrecognized by nature. ”

“ If we impose a tax upon manufactures or imported goods, the manufacturer or importer will charge it in a higher price to the buyer, the buyer to the retailer, and the retailer to the consumer. Now the consumer, on whom the tax thus ultimately falls, must not only pay the amount of the tax, but also a profit on this amount to every one who has thus advanced it - for profit on the capital he has advanced in paying taxes is as much required by each dealer as profit on the capital he has advanced in paying for goods. ”

“ Taxation that falls upon the processes of production interposes an artificial obstacle to the creation of wealth. Taxation that falls upon labour as it is exerted, wealth as it is used as capital, land as it is cultivated, will manifestly tend to discourage production much more powerfully than taxation to the same amount levied upon labourers whether they work or play, upon wealth whether used productively or unproductively, or upon land whether cultivated or left waste. ”

“ Though a tax on rent compels payment from landowners, it gives them no power to obtain more for the use of their land. On the contrary, by compelling those who hold land on speculation to sell or let for what they can get, a tax on land values tends to increase the competition between owners and thus to reduce the price of land. ”

“ The equal taxation of all species of property is commonly insisted upon on the ground that all property is equally protected by the state. The basis of this idea is evidently that the enjoyment of property is made possible by the state; that there is a value created and maintained by the community, which is justly called upon to meet community expenses. ”

“ The element of equality The common idea which our systems of taxing everything vainly attempt to carry out is that everyone should pay taxes in proportion to his means, or in proportion to his income. ”

“ The father who is told that from his labour he must support his children must acquiesce, for such is the natural decree; but he may justly demand that from the income gained by his labour not one penny shall be taken, so long as a penny remains of incomes that are gained through monopoly of the opportunities nature offers impartially to all, and in which his children have, as their birthright, an equal share. ”

“ If we impose a tax upon buildings, the users of buildings must finally pay it, for the erection of buildings will cease until building rents become high enough to pay the regular profit and the tax besides. ”

“ The income of the one is charged with the support of six, eight, or ten persons; the income of the other with that of but a single person. But it may be said that this is a difficulty that cannot be got over; that it is nature herself that brings human beings helpless into the world and devolves their support upon the parents, providing in compensation therefore her own sweet and great rewards. ”

“ Were all taxes placed upon land values, irrespective of improvements, the scheme of taxation would be so simple and clear, and public attention would be so directed to it, that the valuation for taxation could and would be made with the same certainty as when a real estate agent determines the price a seller can get for a lot. ”

“ This is a value that does not arise until a community is formed and, unlike other values, it grows with the growth of the community. It exists only as the community exists. Scatter again the largest community, and land, now so valuable, would have no value at all. With every increase of population the value of land rises ”

“ When coasts and frontiers are lined with an army of men endeavoring to prevent smuggling, and another army of men is engaged in evading them, it is evident that the maintenance of both armies has to come from the produce of labour and capital. ”

“ Ease and cheapness of collection With, perhaps, the exception of certain licenses and stamp duties, which may be made almost to collect themselves but which can be relied on for only a trivial amount of revenue, a tax upon land values can, of all taxes, be most easily and cheaply collected. For land cannot be hidden or carried off ”

“ Taxation that would take rent for public uses would prevent all this. If land were taxed to anything near its rental value, no one could afford to hold land that he was not using; and consequently, land not in use would be thrown open to those who would use it. ”

“ Here, for instance, are two men of equal means, or equal incomes, one having a large family, the other having no one to support but himself. Upon these two men indirect taxes fall very unequally, as the one cannot avoid the taxes on the food, clothing, etc., consumed by his family, while the other need pay only upon the necessaries consumed by himself. ”

“ That it be certain so as to give the least opportunity for tyranny or corruption on the part of officials, and the least temptation to law-breaking and evasion on the part of the taxpayers. That it bear equally so as to give no citizen an advantage nor put any at a disadvantage as compared with others. ”