Overview

From the author's PREFATORY NOTE. This brief compendium is designed to help both student and general reader to an apprehension, first of all, of those fundamental principles of taxation that must govern in any system, and secondarily, to an understanding of the incidence of taxes upon land values as scientifically deducible from these universal principles. Voluminous as are the pages of Progress and Poverty, in the brief chapters of Book VIII. is epitomized, in all its completeness, Mr. George's great remedial plan for ceasing to do evil that good may come. The statement of Fr. McGlynn, moulded as from a crucible into perfect moral form and beauty, has about it the sanctity and immortality of his cherished goal-the pursuit of Life, Liberty and Happiness. Mr. Shearman's Natural Taxation, as the natural complement of Progress and Poverty, is the practical application of a moral principle to economics. In reading the latter one is overmastered by a prophetic sense of things as they ought to be. Reading the other, one becomes engrossed in a system of taxation so natural and so perfect that no sense of need is felt for any appeal to the moral law. In the A, B and C of Taxation is attempted the explanation and amplification of potential economic principles of which all scientific systems of taxation can be but the permutations and combinations. Incidentally there is attempted under the caption of Achievements, an exhibit for 1913 of the things so far accomplished, which invites and gives promise of possible future enlargement and perfection from year to year. The aim of the Handbook is to afford, as it were, a bird's eye view of the broad economic landscape preparatory to the study of its features in more detail.

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9781546872597

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