2021/06/30

Georgism - Wikipedia 지공주의

Georgism - Wikipedia

Georgism

Georgist campaign button from the 1890s in which the cat on the badge refers to a slogan "Do you see the cat?" to draw analogy to the land question[1]

Georgism, also called in modern times geoism[2] and known historically as the single tax movement, is an economic ideology holding that, although people should own the value they produce themselves, the economic rent derived from land – including from all natural resources, the commons, and urban locations – should belong equally to all members of society.[3][4][5] Developed from the writings of American economist and social reformer Henry George, the Georgist paradigm seeks solutions to social and ecological problems, based on principles of land rights and public finance which attempt to integrate economic efficiency with social justice.[6][7]

Georgism is concerned with the distribution of economic rent caused by natural monopolies, pollution and the control of commons, including title of ownership for natural resources and other contrived privileges (e.g. intellectual property). Any natural resource which is inherently limited in supply can generate economic rent, but the classical and most significant example of land monopoly involves the extraction of common ground rent from valuable urban locations. Georgists argue that taxing economic rent is efficient, fair and equitable. The main Georgist policy recommendation is a tax assessed on land value. Georgists argue that revenues from a land value tax (LVT) can be used to reduce or eliminate existing taxes such as on income, trade, or purchases that are unfair and inefficient. Some Georgists also advocate for the return of surplus public revenue to the people by means of a basic income or citizen's dividend.

The concept of gaining public revenues mainly from land and natural resource privileges was widely popularized by Henry George through his first book, Progress and Poverty (1879). The philosophical basis of Georgism dates back to several early thinkers such as John Locke,[8] Baruch Spinoza[9] and Thomas Paine.[10] Economists since Adam Smith and David Ricardo have observed that a public levy on land value does not cause economic inefficiency, unlike other taxes.[11][12] A land value tax also has progressive tax effects.[13][14] Advocates of land value taxes argue that they would reduce economic inequality, increase economic efficiency, remove incentives to underutilize urban land and reduce property speculation.[15]

Georgist ideas were popular and influential during the late 19th and early 20th century.[16] Political parties, institutions and communities were founded based on Georgist principles during that time. Early devotees of Henry George's economic philosophy were often termed Single Taxers for their political goal of raising public revenue mainly or only from a land value tax, although Georgists endorsed multiple forms of rent capture (e.g. seigniorage) as legitimate.[17] The term Georgism was invented later, and some prefer the term geoism as more generic.[18][19]

Main tenets[edit source]

See also: Land value tax
A supply and demand diagram showing the effects of land value taxation in which burden of the tax is entirely on the landowner when the tax is implemented. The rental price of land does not change and there is no deadweight loss.

Henry George is best known for popularizing the argument that government should be funded by a tax on land rent rather than taxes on labor. George believed that although scientific experiments could not be performed in political economy, theories could be tested by comparing different societies with different conditions and by thought experiments about the effects of various factors.[20] Applying this method, he concluded that many of the problems that beset society, such as poverty, inequality, and economic booms and busts, could be attributed to the private ownership of the necessary resource, land rent. In his most celebrated book, Progress and Poverty, George argues that the appropriation of land rent for private use contributes to persistent poverty in spite of technological progress, and causes economies to exhibit a tendency toward boom and bust cycles. According to George, people justly own what they create, but natural opportunities and land belong equally to all.[4]

The tax upon land values is, therefore, the most just and equal of all taxes. It falls only upon those who receive from society a peculiar and valuable benefit, and upon them in proportion to the benefit they receive. It is the taking by the community, for the use of the community, of that value which is the creation of the community. It is the application of the common property to common uses. When all rent is taken by taxation for the needs of the community, then will the equality ordained by Nature be attained. No citizen will have an advantage over any other citizen save as is given by his industry, skill, and intelligence; and each will obtain what he fairly earns. Then, but not till then, will labor get its full reward, and capital its natural return.

— Henry George, Progress and Poverty, Book VIII, Chapter 3

George believed there was an important distinction between common and collective property.[21] Although equal rights to land might be achieved by nationalizing land and then leasing it to private users, George preferred taxing unimproved land value and leaving the control of land mostly in private hands. George's reasoning for leaving land in private control and slowly shifting to land value tax was that it would not penalize existing owners who had improved land and would also be less disruptive and controversial in a country where land titles have already been granted.

Georgists have observed that privately created wealth is socialized via the tax system (e.g., through income and sales tax), while socially created wealth in land values are privatized in the price of land titles and bank mortgages. The opposite would be the case if land rents replaced taxes on labor as the main source of public revenue; socially created wealth would become available for use by the community, while the fruits of labor would remain private.[22] According to Georgists, a land value tax can be considered a user fee instead of a tax, since it is related to the market value of socially created locational advantage, the privilege to exclude others from locations. Assets consisting of commodified privilege can be considered as wealth since they have exchange value, similar to taxi medallions.[23][failed verification] A land value tax, charging fees for exclusive use of land, as a means of raising public revenue is also a progressive tax tending to reduce economic inequality,[13][14] since it applies entirely to ownership of valuable land, which is correlated with income,[24] and there is generally no means by which landlords can shift the tax burden onto tenants or laborers. Landlords are unable to pass the tax on to tenants because the supply and demand of rented land is unchanged. Because the supply of land is perfectly inelastic, land rents depend on what tenants are prepared to pay, rather than on the expenses of landlords, and so the tax cannot be passed on to tenants.[25]

Economic properties[edit source]

See also: Optimal tax and Tax incidence
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Standard economic theory suggests that a land value tax would be extremely efficient – unlike other taxes, it does not reduce economic productivity.[15] Milton Friedman described Henry George's tax on unimproved value of land as the "least bad tax", since unlike other taxes, it would not impose an excess burden on economic activity (leading to zero or even negative "deadweight loss"); hence, a replacement of other more distortionary taxes with a land value tax would improve economic welfare.[26] As land value tax can improve the use of land and redirect investment toward productive, non-rent-seeking activities, it could even have a negative deadweight loss that boosts productivity.[27] Because land value tax would apply to foreign land speculators, the Australian Treasury estimated that land value tax was unique in having a negative marginal excess burden, meaning that it would increase long-run living standards.[28]

It was Adam Smith who first noted the efficiency and distributional properties of a land value tax in his book The Wealth of Nations.[11]

Ground-rents are a still more proper subject of taxation than the rent of houses. A tax upon ground-rents would not raise the rents of houses. It would fall altogether upon the owner of the ground-rent, who acts always as a monopolist, and exacts the greatest rent which can be got for the use of his ground. More or less can be got for it according as the competitors happen to be richer or poorer, or can afford to gratify their fancy for a particular spot of ground at a greater or smaller expense. In every country the greatest number of rich competitors is in the capital, and it is there accordingly that the highest ground-rents are always to be found. As the wealth of those competitors would in no respect be increased by a tax upon ground-rents, they would not probably be disposed to pay more for the use of the ground. Whether the tax was to be advanced by the inhabitant, or by the owner of the ground, would be of little importance. The more the inhabitant was obliged to pay for the tax, the less he would incline to pay for the ground; so that the final payment of the tax would fall altogether upon the owner of the ground-rent. Both ground-rents and the ordinary rent of land are a species of revenue which the owner, in many cases, enjoys without any care or attention of his own. Though a part of this revenue should be taken from him in order to defray the expenses of the state, no discouragement will thereby be given to any sort of industry. The annual produce of the land and labour of the society, the real wealth and revenue of the great body of the people, might be the same after such a tax as before. Ground-rents and the ordinary rent of land are, therefore, perhaps, the species of revenue which can best bear to have a peculiar tax imposed upon them. [...] Nothing can be more reasonable than that a fund which owes its existence to the good government of the state should be taxed peculiarly, or should contribute something more than the greater part of other funds, towards the support of that government.

— Adam Smith, The Wealth of Nations, Book V, Chapter 2

Benjamin Franklin and Winston Churchill made similar distributional and efficient arguments for taxing land rents. They noted that the costs of taxes and the benefits of public spending always eventually apply to and enrich, respectively, the owners of land. Therefore, they believed it would be best to defray public costs and recapture value of public spending by applying public charges directly to owners of land titles, rather than harming public welfare with taxes assessed against beneficial activities such as trade and labor.[29][30]

Henry George wrote that his plan for a high land value tax would cause people "to contribute to the public, not in proportion to what they produce ... but in proportion to the value of natural [common] opportunities that they hold [monopolize]". He went on to explain that "by taking for public use that value which attaches to land by reason of the growth and improvement of the community", it would, "make the holding of land unprofitable to the mere owner, and profitable only to the user".

A high land value tax would discourage speculators from holding valuable natural opportunities (like urban real estate) unused or only partially used. Henry George claimed this would have many benefits, including the reduction or elimination of tax burdens from poorer neighborhoods and agricultural districts; the elimination of a multiplicity of taxes and expensive obsolete government institutions; the elimination of corruption, fraud, and evasion with respect to the collection of taxes; the enablement of true free trade; the destruction of monopolies; the elevation of wages to the full value of labor; the transformation of labor-saving inventions into blessings for all; and the equitable distribution of comfort, leisure, and other advantages that are made possible by an advancing civilization.[31] In this way, the vulnerability that market economies have to credit bubbles and property manias would be reduced.[15]

Sources of economic rent and related policy interventions[edit source]

See also: Pigovian tax and Severance tax

Income flow resulting from payments for restricted access to natural opportunities or for contrived privileges over geographic regions is termed economic rent. Georgists argue that economic rent of land, legal privileges, and natural monopolies should accrue to the community, rather than private owners. In economics, "land" is everything that exists in nature independent of human activity. George explicitly included climate, soil, waterways, mineral deposits, laws/forces of nature, public ways, forests, oceans, air, and solar energy in the category of land.[32] While the philosophy of Georgism does not say anything definitive about specific policy interventions needed to address problems posed by various sources of economic rent, the common goal among modern Georgists is to capture and share (or reduce) rent from all sources of natural monopoly and legal privilege.[33][34]

Henry George shared the goal of modern Georgists to socialize or dismantle rent from all forms of land monopoly and legal privilege. However, George emphasized mainly his preferred policy known as land value tax, which targeted a particular form of unearned income known as ground rent. George emphasized ground-rent because basic locations were more valuable than other monopolies and everybody needed locations to survive, which he contrasted with the less significant streetcar and telegraph monopolies, which George also criticized. George likened the problem to a laborer traveling home who is waylaid by a series of highway robbers along the way, each who demand a small portion of the traveler's wages, and finally at the very end of the road waits a robber who demands all that the traveler has left. George reasoned that it made little difference to challenge the series of small robbers when the final robber remained to demand all that the common laborer had left.[35] George predicted that over time technological advancements would increase the frequency and importance of lesser monopolies, yet he expected that ground rent would remain dominant.[36] George even predicted that ground-rents would rise faster than wages and income to capital, a prediction that modern analysis has shown to be plausible, since the supply of land is fixed.[37]

Spatial rent is still the primary emphasis of Georgists because of its large value and the known diseconomies of misused land. However, there are other sources of rent that are theoretically analogous to ground-rent and are debated topics of Georgists. The following are some sources of economic rent.[38][39][40]

Where free competition is impossible, such as telegraphs, water, gas, and transportation, George wrote, "[S]uch business becomes a proper social function, which should be controlled and managed by and for the whole people concerned." Georgists were divided by this question of natural monopolies and often favored public ownership only of the rents from common rights-of-way, rather than public ownership of utility companies themselves.[31]

Georgism and environmental economics[edit source]

The early conservationism of the Progressive Era was inspired partly by Henry George and his influence extended for decades afterward.[51] Some ecological economists still support the Georgist policy of land value tax as a means of freeing or rewilding unused land and conserving nature by reducing urban sprawl.[52][53][54]

Pollution degrades the value of what Georgists consider to be commons. Because pollution is a negative contribution, a taking from the commons or a cost imposed on others, its value is economic rent, even when the polluter is not receiving an explicit income. Therefore, to the extent that society determines pollution to be harmful, most Georgists propose to limit pollution with taxation or quotas that capture the resulting rents for public use, restoration, or a citizen's dividend.[33][55][56]

Georgism is related to the school of ecological economics, since both propose market-based restrictions for pollution.[52][57] The schools are compatible in that they advocate using similar tools as part of a conservation strategy, but they emphasize different aspects. Conservation is the central issue of ecology, whereas economic rent is the central issue of geoism. Ecological economists might price pollution fines more conservatively to prevent inherently unquantifiable damage to the environment, whereas Georgists might emphasize mediation between conflicting interests and human rights.[34][58] Geolibertarianism, a market-oriented branch of geoism, tends to take a direct stance against what it perceives as burdensome regulation and would like to see auctioned pollution quotas or taxes replace most command and control regulation.[59]

Since ecologists are primarily concerned with conservation, they tend to emphasize less the issue of equitably distributing scarcity/pollution rents, whereas Georgists insist that unearned income not accrue to those who hold title to natural assets and pollution privilege. To the extent that geoists recognize the effect of pollution or share conservationist values, they will agree with ecological economists about the need to limit pollution, but geoists will also insist that pollution rents generated from those conservation efforts do not accrue to polluters and are instead used for public purposes or to compensate those who suffer the negative effects of pollution. Ecological economists advocate similar pollution restrictions but, emphasizing conservation first, might be willing to grant private polluters the privilege to capture pollution rents. To the extent that ecological economists share the geoist view of social justice, they would advocate auctioning pollution quotas instead of giving them away for free.[52] This distinction can be seen in the difference between basic cap and trade and the geoist variation, cap and share, a proposal to auction temporary pollution permits, with rents going to the public, instead of giving pollution privilege away for free to existing polluters or selling perpetual permits.[60][61]

Revenue uses[edit source]

The revenue can allow the reduction or elimination of taxes, greater public investment/spending, or the direct distribution of funds to citizens as a pension or basic income/citizen's dividend.[34][62][63]

In practice, the elimination of all other taxes implies a high land value tax, greater than any currently existing land tax. Introducing or increasing a land value tax would cause the purchase price of land to decrease. George did not believe landowners should be compensated and described the issue as being analogous to compensation for former slave owners. Other geoists disagree on the question of compensation; some advocate complete compensation while others endorse only enough compensation required to achieve Georgist reforms. Some geoists advocate compensation only for a net loss due to a shift of taxation to land value; most taxpayers would gain from the replacement of other taxes with a tax on land value. Historically, those who advocated for taxes on rent tax only great enough to replace other taxes were known as endorsers of single tax limited.

Synonyms and variants[edit source]

Georgist single tax poster published in The Public, a Chicago newspaper (circa 1910–1914)

Most early advocacy groups described themselves as single taxers and George reluctantly accepted the single tax as an accurate name for his main political goal—the repeal of all unjust or inefficient taxes, to be replaced with a land value tax (LVT).

Some modern proponents are dissatisfied with the name Georgist. While Henry George was well known throughout his life, he has been largely forgotten by the public and the idea of a single tax of land predates him. Some now prefer the term geoism,[19][64] with the meaning of geo (from Greek γῆ gē "earth, land", as incidentally is in Greek the first compound of the name George (whence Georgism) < (Gr.) Geōrgios < geōrgos "farmer" or geōrgia "agriculture, farming" < gē + ergon "work")[65][66] deliberately ambiguous. The terms Earth Sharing,[67] geonomics[68] and geolibertarianism[69] are also used by some Georgists. These terms represent a difference of emphasis and sometimes real differences about how land rent should be spent (citizen's dividend or just replacing other taxes), but they all agree that land rent should be recovered from its private recipients.

Compulsory fines and fees related to land rents are the most common Georgist policies, but some geoists prefer voluntary value capture systems that rely on methods such as non-compulsory or self-assessed location value fees, community land trusts[70] and purchasing land value covenants.[71][72][73][74][75] Some geoists believe that partially compensating landowners is a politically expedient compromise necessary for achieving reform.[76][77] For similar reasons, others propose capturing only future land value increases, instead of all land rent.[78]

Although Georgism has historically been considered as a radically progressive or socialist ideology, some libertarians and minarchists take the position that limited social spending should be financed using Georgist concepts of rent value capture, but that not all land rent should be captured. Today, this relatively conservative adaptation is usually considered incompatible with true geolibertarianism, which requires that excess rents be gathered and then distributed back to residents. During Henry George's time, this restrained Georgist philosophy was known as "single tax limited", as opposed to "single tax unlimited". George disagreed with the limited interpretation, but he accepted its adherents (e.g. Thomas Shearman) as legitimate "single-taxers".[79]

Influence[edit source]

Henry George, whose writings and advocacy form the basis for Georgism

Georgist ideas heavily influenced the politics of the early 20th century. Political parties that were formed based on Georgist ideas include the United States Commonwealth Land Party, the Henry George Justice Party, the Single Tax League, and Denmark's Justice Party.

In the United Kingdom, the Liberal government included a land tax as part of several taxes in the 1909 People's Budget intended to redistribute wealth (including a progressively graded income tax and an increase of inheritance tax). This caused a political crisis that resulted indirectly in reform of the House of Lords. The budget was passed eventually—but without the land tax. In 1931, the minority Labour government passed a land value tax as part III of the 1931 Finance act. However, this was repealed in 1934 by the National Government before it could be implemented.

In Denmark, the Georgist Justice Party has previously been represented in Folketinget. It formed part of a centre-left government 1957–60 and was also represented in the European Parliament 1978–1979. The influence of Henry George has waned over time, but Georgist ideas still occasionally emerge in politics. For the United States 2004 presidential election, Ralph Nader mentioned George in his policy statements.[80]

Economists still generally favor a land value tax.[81] Milton Friedman publicly endorsed the Georgist land value tax as the "least bad tax".[12] Joseph Stiglitz stated that: "Not only was Henry George correct that a tax on land is non-distortionary, but in an equilibrium society … tax on land raises just enough revenue to finance the (optimally chosen) level of government expenditure."[82] He dubbed this proposition the Henry George theorem.[83]

Communities[edit source]

1914 billboard citing Henry George in Rockford, Illinois

Several communities were also initiated with Georgist principles during the height of the philosophy's popularity. Two such communities that still exist are Arden, Delaware, which was founded in 1900 by Frank Stephens and Will Price, and Fairhope, Alabama, which was founded in 1894 under the auspices of the Fairhope Single Tax Corporation.[84] Some established communities in the United States also adopted Georgist tax policies. A Georgist in Houston, Texas, Joseph Jay "J.J." Pastoriza, promoted a Georgist club in that city established in 1890. Years later, in his capacity as a city alderman, he was selected to serve as Houston Tax Commissioner, and promulgated a "Houston Plan of Taxation" in 1912. Improvements to land and merchants' inventories were taxed at 25 percent of the appraised value, unimproved land was taxed at 70 percent of appraisal, and personal property was exempt. This Georgist tax continued until 1915, when two courts struck it down as violating the Texas Constitution in 1915. This quashed efforts in several other Texas cities which took steps towards implementing the Houston Plan in 1915: Beaumont, Corpus Christi, Galveston, San Antonio, and Waco.[85]

The German protectorate of the Kiautschou Bay concession in Jiaozhou Bay, China fully implemented Georgist policy. Its sole source of government revenue was the land value tax of six percent which it levied in its territory. The German government had previously had economic problems with its African colonies caused by land speculation. One of the main reasons for using the land value tax in Jiaozhou Bay was to eliminate such speculation, which the policy achieved.[86] The colony existed as a German protectorate from 1898 until 1914, when seized by Japanese and British troops. In 1922 the territory was returned to China.

Henry George School of Social Science in New York City

Georgist ideas were also adopted to some degree in Australia, Hong Kong, Singapore, South Africa, South Korea, and Taiwan. In these countries, governments still levy some type of land value tax, albeit with exemptions.[87] Many municipal governments of the US depend on real property tax as their main source of revenue, although such taxes are not Georgist as they generally include the value of buildings and other improvements. One exception is the town of Altoona, Pennsylvania, which for a time in the 21st century only taxed land value, phasing in the tax in 2002, relying on it entirely for tax revenue from 2011, and ending it 2017; the Financial Times noted that "Altoona is using LVT in a city where neither land nor buildings have much value".[88][89]

Institutes and organizations[edit source]

Various organizations still exist that continue to promote the ideas of Henry George. According to The American Journal of Economics and Sociology, the periodical Land&Liberty, established in 1894, is "the longest-lived Georgist project in history".[90] Founded during the Great Depression in 1932, the Henry George School of Social Science in New York offers courses, sponsors seminars, and publishes research in the Georgist paradigm.[91] Also in the US, the Lincoln Institute of Land Policy was established in 1974 based on the writings of Henry George. It "seeks to improve the dialogue about urban development, the built environment, and tax policy in the United States and abroad".[92]

The Henry George Foundation continues to promote the ideas of Henry George in the United Kingdom.[93] The IU is an international umbrella organisation that brings together organizations worldwide that seek land value tax reform.[94]

Reception[edit source]

The economist Alfred Marshall believed that George's views in Progress and Poverty were dangerous, even predicting wars, terror, and economic destruction from the immediate implementation of its recommendations. Specifically, Marshall was upset about the idea of rapid change and the unfairness of not compensating existing landowners. In his lectures on Progress and Poverty, Marshall opposed George's position on compensation while fully endorsing his ultimate remedy. So far as land value tax moderately replaced other taxes and did not cause the price of land to fall, Marshall supported land value taxation on economic and moral grounds, suggesting that a three or four percent tax on land values would fit this condition. After implementing land taxes, governments would purchase future land values at discounted prices and take ownership after 100 years. Marshall asserted that this plan, which he strongly supported, would end the need for a tax collection department of government. For newly formed countries where land was not already private, Marshall advocated implementing George's economic proposal immediately.[95][96]

Karl Marx considered the Single Tax platform as a regression from the transition to communism and referred to Georgism as "Capitalism’s last ditch".[97] Marx argued that, "The whole thing is ... simply an attempt, decked out with socialism, to save capitalist domination and indeed to establish it afresh on an even wider basis than its present one."[98] Marx also criticized the way land value tax theory emphasizes the value of land, arguing that, "His fundamental dogma is that everything would be all right if ground rent were paid to the state."[98] Georgists such as Fred Harrison (2003) replied to these Marxist objections.[99]

Richard T. Ely, known as the "Father of Land Economics",[citation needed] agreed with the economic arguments for Georgism but believed that correcting the problem the way Henry George wanted (without compensation) was unjust to existing landowners. In explaining his position, Ely wrote that "If we have all made a mistake, should one party to the transaction alone bear the cost of the common blunder?"[100]

John R. Commons supported Georgist economics, but opposed what he perceived as an environmentally and politically reckless tendency for advocates to rely on a one-size-fits-all approach to tax reform, specifically, the "single tax" framing. Commons concluded The Distribution of Wealth, with an estimate that "perhaps 95% of the total values represented by these millionnaire [sic] fortunes is due to those investments classed as land values and natural monopolies and to competitive industries aided by such monopolies", and that "tax reform should seek to remove all burdens from capital and labour and impose them on monopolies". However, he criticized Georgists for failing to see that Henry George's anti-monopoly ideas must be implemented with a variety of policy tools. He wrote, "Trees do not grow into the sky—they would perish in a high wind; and a single truth, like a single tax, ends in its own destruction." Commons uses the natural soil fertility and value of forests as an example of this destruction, arguing that a tax on the in situ value of those depletable natural resources can result in overuse or over-extraction. Instead, Commons recommends an income tax based approach to forests similar to a modern Georgist severance tax.[101][102]

Other contemporaries such as Austrian economist Frank Fetter and neoclassical economist John Bates Clark argued that it was impractical to maintain the traditional distinction between land and capital, and used this as a basis to attack Georgism. Mark Blaug, a specialist in the history of economic thought, credits Fetter and Clark with influencing mainstream economists to abandon the idea "that land is a unique factor of production and hence that there is any special need for a special theory of ground rent" claiming that "this is in fact the basis of all the attacks on Henry George by contemporary economists and certainly the fundamental reason why professional economists increasingly ignored him".[103]

Robert Solow endorsed the theory of Georgism, but is wary of the perceived injustice of expropriation. Solow stated that taxing away expected land rents "would have no semblance of fairness"; however, Georgism would be good to introduce where location values were not already privatized or if the transition could be phased in slowly.[104]

George has also been accused of exaggerating the importance of his "all-devouring rent thesis" in claiming that it is the primary cause of poverty and injustice in society.[105] George argued that the rent of land increased faster than wages for labor because the supply of land is fixed. Modern economists, including Ottmar Edenhofer have demonstrated that George's assertion is plausible but was more likely to be true during George's time than now.[37]

An early criticism of Georgism was that it would generate too much public revenue and result in unwanted growth of government, but later critics argued that it would not generate enough income to cover government spending. Joseph Schumpeter concluded his analysis of Georgism by stating that, "It is not economically unsound, except that it involves an unwarranted optimism concerning the yield of such a tax." Economists who study land conclude that Schumpeter's criticism is unwarranted because the rental yield from land is likely much greater than what modern critics such as Paul Krugman suppose.[106] Krugman agrees that land value taxation is the best means of raising public revenue but asserts that increased spending has rendered land rent insufficient to fully fund government.[107] Georgists have responded by citing studies and analyses implying that land values of nations like the US, UK, and Australia are more than sufficient to fund all levels of government.[108][109][110][111][112][113][114]

Anarcho-capitalist political philosopher and economist Murray Rothbard criticized Georgism in Man, Economy, and State as being philosophically incongruent with subjective value theory, and further stating that land is irrelevant in the factors of production, trade, and price systems,[115] but this critique is seen by some, including other opponents of Georgism, as relying on false assumptions and flawed reasoning.[116]

Austrian economist Friedrich Hayek credited early enthusiasm for Henry George with developing his interest in economics. Later, Hayek said that the theory of Georgism would be very strong if assessment challenges did not result in unfair outcomes, but he believed that they would.[117]

Notable Georgists[edit source]

Economists[edit source]

Heads of government[edit source]

Other political figures[edit source]

Activists[edit source]

Authors[edit source]

Journalists[edit source]

Artists[edit source]

Philosophers[edit source]

Others[edit source]

See also[edit source]

References[edit source]

  1. ^ "Seeing the Cat". Henry George Institute. Retrieved 19 August 2018.
  2. ^ Foldvary, Fred. "Geoism Explained". The Progress Report. Archived from the original on March 17, 2015. Retrieved 12 January 2014.
  3. ^ "An Introduction to Georgist Philosophy & Activity". Council of Georgist Organizations. Archived from the original on 29 April 2019. Retrieved 28 June 2014.
  4. ^ Jump up to:a b Heavey, Jerome F. (July 2003). "Comments on Warren Samuels' "Why the Georgist movement has not succeeded"". American Journal of Economics and Sociology. 62 (3): 593–99. doi:10.1111/1536-7150.00230. JSTOR 3487813. human beings have an inalienable right to the product of their own labor
  5. ^ McNab, Jane. "How the reputation of Georgists turned minds against the idea of a land rent tax" (PDF). Business School, The University of Western Australia. Archived from the original (PDF) on 12 August 2014. Retrieved 18 June2014.
  6. ^ Gaffney, Mason; Harrison, Fred (1994). The Corruption of Economics. London: Shepheard-Walwyn. ISBN 978-0-85683-244-4.
  7. ^ Hudson, Michael; Feder, Kris; and Miller, George James (1994). A Philosophy for a Fair Society Archived 2018-11-05 at the Wayback Machine. Shepheard-Walwyn, London. ISBN 978-0-85683-159-1.
  8. ^ Locke, John (1691). "Some Considerations of the Consequences of the Lowering of Interest and the Raising the Value of Money". Archived from the original on 2016-02-08.
  9. ^ Gaffney, Mason. "Logos Abused: The Decadence and Tyranny of Abstract Reasoning in Economics" (PDF). Retrieved 22 December 2013.
  10. ^ Agrarian Justice, Wikisource edition, paragraph 12
  11. ^ Jump up to:a b Smith, Adam (1776). "Chapter 2, Article 1: Taxes upon the Rent of Houses". The Wealth of Nations, Book V.
  12. ^ Jump up to:a b Tideman, Nicolaus; Gaffney, Mason (1994-01-01). Land and Taxation. Shepheard-Walwyn in association with Centre for Incentive Taxation. ISBN 978-0-85683-162-1.
  13. ^ Jump up to:a b Binswanger-Mkhize, Hans P; Bourguignon, Camille; Brink, Rogier van den (2009). Agricultural Land Redistribution : Toward Greater Consensus. World Bank. A land tax is considered a progressive tax in that wealthy landowners normally should be paying relatively more than poorer landowners and tenants. Conversely, a tax on buildings can be said to be regressive, falling heavily on tenants who generally are poorer than the landlords
  14. ^ Jump up to:a b Plummer, Elizabeth (March 2010). "Evidence on the Distributional Effects of a Land Value Tax on Residential Households" (PDF). National Tax Journal. 63: 63–92. doi:10.17310/ntj.2010.1.03. S2CID 53585974. Retrieved 7 January 2015.
  15. ^ Jump up to:a b c McCluskey, William J.; Franzsen, Riël C. D. (9 October 2017). Land Value Taxation: An Applied Analysis. Ashgate. ISBN 9780754614906. Retrieved 9 October 2017 – via Google Books.
  16. ^ The Forgotten Idea That Shaped Great U.S. Cities by Mason Gaffney & Rich Nymoen, Commons magazine, October 17, 2013.
  17. ^ ""Economics" and Political Economy". Understanding Economics. Retrieved 27 March 2015.
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  19. ^ Jump up to:a b Casal, Paula (2011). "Global Taxes on Natural Resources" (PDF). Journal of Moral Philosophy. 8 (3): 307–27. doi:10.1163/174552411x591339. Retrieved 14 March2014. "Geoism" can also invoke a philosophical tradition encompassing the views of John Locke and Thomas Paine as well as Henry George ...
  20. ^ "Progress and Poverty, Introduction". www.henrygeorge.org. Retrieved 9 October 2017.
  21. ^ "Common Rights Vs. Collective Rights". geolib.com. Retrieved 9 October 2017.
  22. ^ "Poverty - Earthsharing Canada". earthsharing.ca. Retrieved 9 October 2017.
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  28. ^ "Re:Think. Tax discussion paper for March 2015" (PDF). The Australian Government the Treasury. Archived from the original (PDF) on 2015-04-17. Retrieved 14 April 2015.
  29. ^ Franklin, Benjamin (1840). Memoirs of Benjamin Franklin, Volume 2. McCarty & Davis. p. 32. Retrieved 13 December2014.
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  31. ^ Jump up to:a b George, Henry (1997). An anthology of Henry George's thought. Rochester, N.Y.: University of Rochester Press. ISBN 978-1878822819.
  32. ^ George, Henry (1905). Protection or Free Trade
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  34. ^ Jump up to:a b c d Batt, H. William. "The Compatibility of Georgist Economics and Ecological Economics". Retrieved 9 June2014.
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  36. ^ George, Henry (1997). An Anthology of Henry George's Thought, Volume 1. University Rochester Press. p. 148. ISBN 9781878822819. Retrieved 16 June 2014.
  37. ^ Jump up to:a b Mattauch, Linus; Siegmeier, Jan; Edenhofer, Ottmar; Creutzig, Felix (2013) : Financing Public Capital through Land Rent Taxation: A Macroeconomic Henry George Theorem, CESifo Working Paper, No. 4280 http://www.econstor.eu/bitstream/10419/77659/1/cesifo_wp4280.pdf
  38. ^ Tideman, Nicolaus. "Using Tax Policy to Promote Urban Growth". Retrieved 9 June 2014.
  39. ^ Jump up to:a b c d Gaffney, Mason (July 3, 2008). "The Hidden Taxable Capacity of Land: Enough and to Spare" (PDF). International Journal of Social Economics (Summer 2008). Retrieved 13 June 2014.
  40. ^ Jump up to:a b c d Fitzgerald, Karl. "Total Resource Rents of Australia" (PDF). Prosper Australia. Retrieved 16 June2014.
  41. ^ Harriss, C. Lowell (2006). "Nonrenewable Exhaustible Resources and Property Taxation". American Journal of Economics and Sociology. 65 (3): 693–99. doi:10.1111/j.1536-7150.2006.00470.x.
  42. ^ George, Henry (1997). An Anthology of Henry George's Thought, Volume 1. University Rochester Press. p. 156. ISBN 9781878822819. Retrieved 16 June 2014.
  43. ^ George, Henry. "Scotland and Scotsmen". Archived from the original on 10 August 2014. Retrieved 16 June 2014.Address delivered on 18 February 1884 at the City Hall, Glasgow
  44. ^ Miller, Joseph Dana (1921). "To Hold the Sea In Fee Simple". The Single Tax Review. 21–22: 37. Retrieved 16 June 2014.
  45. ^ Darrow, Clarence (2014-01-14). "How to Abolish Unfair Taxation". Retrieved 15 June 2014.
  46. ^ Sullivan, Dan. "Are you a Real Libertarian, or a ROYAL Libertarian?". Retrieved 15 June 2014.
  47. ^ Post, Louis F. "Outlines of Louis F. Post's Lectures". Retrieved 15 June 2014.
  48. ^ Zarlenga, Stephen. "Henry George's Concept of Money (Full Text) And Its Implications For 21st Century Reform". American Monetary Institute. Archived from the originalon 2013-06-04. Retrieved 13 June 2014.
  49. ^ George, Henry. "On Patents and Copyrights". Retrieved 16 June 2014.
  50. ^ Niman, Neil B. "Henry George and the Intellectual Foundations of the Open Source Movement" (PDF). Robert Schalkenbach Foundation. Retrieved 16 June 2014. A modern counterpart to the nineteenth century focus on land can be found in the twentieth century concern with the establishment of intellectual property rights that fence off a portion of the creative commons in order to construct temporary monopolies.
  51. ^ Fox, Stephen R. The American Conservation Movement: John Muir and His Legacy. Madison, WI: U of Wisconsin, 1985.
  52. ^ Jump up to:a b c Daly, Herman E., and Joshua C. Farley. Ecological Economics: Principles and Applications. Washington: Island, 2004.
  53. ^ Cato, Molly Scott (2013-09-02). "The Gypsy Rover, the Norman Yoke and the Land Value Tax". Retrieved 15 August 2014.
  54. ^ Smith, Peter (2014-01-29). "Beaver, Rewilding & Land Value Tax have the answer to the UK's Flooding Problem". Retrieved 15 August 2014.
  55. ^ Ikerd, John. "The Green Tax Shift: Winners and Losers". missouri.edu. Retrieved 13 June 2014.
  56. ^ Casal, Paula (2011). "Global Taxes on Natural Resources" (PDF). Journal of Moral Philosophy. 8 (3): 307–27. doi:10.1163/174552411X591339. Retrieved 14 June2014.
  57. ^ Backhaus, Jurgen, and J. J. Krabbe. "Henry George's Contribution to Modern Environmental Policy: Part I, Theoretical Postulates." American Journal of Economics and Sociology 50.4 (1991): 485-501. Weborn 14 Aug. 2014.
  58. ^ Cobb, Clifford. "Herman Daly Festschrift: Ecological and Georgist Economic Principles: A Comparison". Retrieved 13 June 2014.
  59. ^ Roark, Eric (2013). Removing the Commons: A Lockean Left-Libertarian Approach to the Just Use and Appropriation of Natural Resources. Lexington Books. ISBN 9780739174692. Retrieved 12 June 2014.
  60. ^ Brebbia, C. A. (2012). Ecodynamics: The Prigogine Legacy. WIT Press. p. 104. ISBN 9781845646547. Retrieved 4 June 2014.
  61. ^ Gluckman, Amy. "A Primer on Henry George's "Single Tax"". Retrieved 12 July 2015.
  62. ^ Hartzok, Alanna. "Citizen Dividends and Oil Resource Rents A Focus on Alaska, Norway and Nigeria". Retrieved 9 June 2014.
  63. ^ Gaffney, Mason. "A Cannan Hits the Mark" (PDF). Retrieved 9 June 2014.
  64. ^ Socialism, Capitalism, and Geoism – by Lindy Davies
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  66. ^ Harper, Douglas. "George". Online Etymology Dictionary.
  67. ^ Introduction to Earth Sharing,
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  72. ^ Kent, Deirdre. "Land and Money Reform Synergy in New Zealand". Smart Taxes. Archived from the original on 5 June 2014. Retrieved 30 May 2014.
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  74. ^ "Location Value Covenants - Systemic Fiscal Reform". www.sfrgroup.org. Retrieved 9 October 2017.
  75. ^ Foldvery, Fred. "Geoanarchism A short summary of geoism and its relation to libertarianism". Archived from the original on 18 October 2017. Retrieved 29 May 2014.
  76. ^ Bille, Frank F. "The Danish-American Georgist". Archived from the original on 31 May 2014. Retrieved 30 May 2014.
  77. ^ Miller, Joseph Dana (1904). Land and Freedom: An International Record of Single Tax Progress, Volume 4. Single Tax Publishing Company. pp. 9–15.
  78. ^ Wolf, Martin. "Why we must halt the land cycle". Financial Times. Retrieved 29 May 2014.
  79. ^ Barker, Charles A. "The Followers of Henry George". Henry George News. Archived from the original on 13 January 2015. Retrieved 13 January 2015.
  80. ^ . 2004-08-28 https://web.archive.org/web/20070927005612/http://www.votenader.org/issues/index.php?cid=7. Archived from the original on September 27, 2007. Retrieved 2012-07-26.Missing or empty |title= (help)
  81. ^ "Why Henry George had a point". The Economist. 2015-04-01. Retrieved 29 June 2017.
  82. ^ Stiglitz, Joseph (1977). "The theory of local public goods". In Feldstein, Martin; Inman, Robert (eds.). The Economics of Public Services. London: Macmillan Publishers. pp. 274–333.
  83. ^ Arnott, Richard J.; Joseph E. Stiglitz (Nov 1979). "Aggregate Land Rents, Expenditure on Public Goods, and Optimal City Size" (PDF). Quarterly Journal of Economics. 93 (4): 471–500. doi:10.2307/1884466. JSTOR 1884466. S2CID 53374401.
  84. ^ "Fairhope Single Tax Corporation". Fairhope Single Tax Corporation. Retrieved 9 October 2017.
  85. ^ Davis, Stephen (1986). "Joseph Jay Pastoriza and the Single Tax in Houston, 1911–1917" (PDF). 8 (2). Houston Review: history and culture of the Gulf Coast.[permanent dead link]
  86. ^ Silagi, Michael; Faulkner, Susan N (1984). "Land Reform in Kiaochow, China: From 1898 to 1914 the Menace of Disastrous Land Speculation was Averted by Taxation". The American Journal of Economics and Sociology. 43 (2): 167–77. doi:10.1111/j.1536-7150.1984.tb02240.x.
  87. ^ Gaffney, M. Mason. "Henry George 100 Years Later". Association for Georgist Studies Board. Archived from the original on 2008-07-24. Retrieved 2008-05-12.
  88. ^ Harding, Robin (September 2014). "Property: Land of opportunity". Financial Times.
  89. ^ "City council decides to cut land value tax". Altoona Mirror. June 6, 2016.
  90. ^ The American Journal of Economics and Sociology, vol. 62, 2003, p. 615
  91. ^ "About Us – Henry George School of Social Science". hgsss.org. Henry George School of Social Science. Retrieved 29 June 2017.
  92. ^ "About the Lincoln Institute of Land Policy". Lincolninst.edu. Retrieved 2012-07-26.
  93. ^ "The Henry George Foundation". Retrieved 2009-07-31.
  94. ^ The IU. "The IU". Retrieved 2019-06-13.
  95. ^ Marshall, Alfred. “Three Lectures on Progress and Poverty by Alfred Marshall.” The Journal of Law & Economics, vol. 12, no. 1, 1969, pp. 184–226. https://www.jstor.org/stable/724986
  96. ^ Marshall, Alfred, Principles of Economics. 1920. Library of Economics and Liberty.
  97. ^ Andelson, Robert V. "Henry George and The Reconstruction Of Capitalism". Retrieved 14 January 2014.
  98. ^ Jump up to:a b Marx, Karl. "Letters: Marx-Engels Correspondence 1881". www.marxists.org. Retrieved 9 October 2017.
  99. ^ Fred Harrison. ""Gronlund and other Marxists – Part III: nineteenth-century Americas critics", American Journal of Economics and Sociology". findarticles.com. Retrieved 9 October 2017.
  100. ^ George, Henry. "A Response to Richard Ely On the Question of Compensation to Owners of Land". Archived from the original on 29 May 2014. Retrieved 29 May 2014.
  101. ^ Commons, John R. "The Distribution of Wealth", 1893 https://books.google.com/books?id=dhVEAAAAIAAJ
  102. ^ Commons, John R (1922). "A Progressive Tax on Bare Land Values". Political Science Quarterly. 37 (1): 41–68. doi:10.2307/2142317. JSTOR 2142317.
  103. ^ Blaug, Mark. Interview in Andelson, Robert V. Critics of Henry George: An Appraisal of Their Strictures on Progress and Poverty. Blackwell Publishing. 1979. p. 686.
  104. ^ Jump up to:a b Foldvery, Fred E. (2005). "Geo-Rent: A Plea to Public Economists" (PDF). Econ Watch. 2 (1): 106–32. Retrieved 2 October 2013.
  105. ^ Andelson, Robert V., ed. (21 November 2003). Critics of Henry George: An Appraisal of Their Strictures on Progress and Poverty, Vol. 1. Wiley-Blackwell. ISBN 978-1405118255.
  106. ^ Hudson, Michael (1994). A Philosophy for a Fair Society. ISBN 9780856831591. Retrieved 18 January 2015.
  107. ^ https://psmag.com/news/this-land-is-your-land-3392"urban economics models actually do suggest that Georgist taxation would be the right approach at least to finance city growth."/
  108. ^ Mason Gaffney (13 March 2009). "The hidden taxable capacity of land: enough and to spare". International Journal of Social Economics. 36 (4): 328–411. doi:10.1108/03068290910947930.
  109. ^ Foldvery, Fred. "The Ultimate Tax Reform: Public Revenue from Land Rent" (PDF). Retrieved 27 January 2014.
  110. ^ Steven, Cord. "How Much Revenue would a Full Land Value Tax Yield? Analysis of Census and Federal Reserve Data". American Journal of Economics and Sociology. 44 (3): 279–293.
  111. ^ Steven Cord, "Land Rent is 20% of U.S. National Income for 1986", Incentive Taxation, July/August 1991, pp. 1–2.
  112. ^ Miles, Mike (1990). "What Is the Value of all U.S. Real Estate?". Real Estate Review. 20 (2): 69–75.
  113. ^ Nicolaus Tideman and Florenz Plassman, "Taxed Out of Work and Wealth: The Costs of Taxing Labor and Capital", in The Losses of Nations: Deadweight Politics versus Public Rent Dividends (London: Othila Press, 1988), pp. 146–174.
  114. ^ Fitzgerald, Karl. "Total Resource Rents of Australia". Retrieved 27 January 2014.
  115. ^ Rothbard, Murray (1962). Man, Economy, and State: A Treatise on Economic Principles. Van Nostrand.
  116. ^ Heinrich, David J (2004-02-24). "Murray Rothbard and Henry George". www.mises.org. Retrieved 28 August 2014.
  117. ^ Andelson, Robert V. (January 2000). "On Separating the Landowner's Earned and Unearned Increment: A Georgist Rejoinder to F. A. Hayek". American Journal of Economics and Sociology. 59 (1): 109–17. doi:10.1111/1536-7150.00016. Hayek wrote, "It was a lay enthusiasm for Henry George which led me to economics."
  118. ^ Brown, H. G. "A Defense of the Single Tax Principle." The Annals of the American Academy of Political and Social Science 183.1 (1936): 63–69. Quote: "The truth is that I recognize the fundamental justice and common sense of the single-tax idea. But that any other tax than a tax on land values is always and everywhere wrong, regardless of public needs or the nature of this other tax, I do not maintain."
  119. ^ Harter, Lafayette G. John R. Commons, His Assault on Laissez-faire. Corvallis: Oregon State UP, 1962. pp. 21, 32, 36, 38.
  120. ^ "Two Centuries of Economic Thought on Taxation of Land Rents." In Richard Lindholm and Arthur Lynn, Jr., (eds.), Land Value Taxation in Thought and Practice. Madison: Univ. of Wisconsin Press, 1982, pp. 151–96.
  121. ^ Brue, Stanley; Randy, Grant (2012). The Evolution of Economic Thought (Supplemental Biography of John Rogers Commons for chapter 19 of the online edition of The Evolution of Economic Thought ed.). Cengage Learning."After reading Henry George's Progress and Poverty," Commons "became a single-taxer."
  122. ^ Crotty, Raymond D. (1988). A Radical's Response. Poolbeg. ISBN 9780905169989. Retrieved 29 August 2014.
  123. ^ Sheppard, Barry (2014-08-24). "'Progress and Poverty' – Henry George and Land Reform in modern Ireland". The Irish Story. Retrieved 29 August 2014.
  124. ^ Daly, Herman. "Smart Talk: Herman Daly on what's beyond GNP Growth". Henry George School of Social Science. Retrieved 24 October 2015. . . . I am really sort of a Georgist.
  125. ^ Gaffney, Mason. "Stimulus: The False and the True Mason Gaffney". Retrieved 13 August 2015.
  126. ^ Douglas, Paul (1972). In the fullness of time; the memoirs of Paul H. Douglas. New York: Harcourt Brace Jovanovich. ISBN 978-0151443765.
  127. ^ Edenhofer, Ottmar (2013). "Hypergeorgism: When is Rent Taxation as a Remedy for Insufficient Capital Accumulation Socially Optimal?". SSRN 2232659. Extending and modifying the tenet of georgism, we propose that this insight be called hypergeorgism." "From a historical perspective, our result may be closer to Henry George’s original thinking than georgism or the neoclassical Henry George Theorems.
  128. ^ Edenhofer, Ottmar (2013-06-25). "Financing Public Capital Through Land Rent Taxation: A Macroeconomic Henry George Theorem". SSRN 2284745.
  129. ^ Edenhofer, Ottmar. "The Triple Dividend Climate Change Mitigation, Justice and Investing in Capabilities" (PDF). Retrieved 11 November 2013.
  130. ^ "Foldvary policy reforms". www.foldvary.net. Retrieved 9 October 2017.
  131. ^ Collected Works of Milton Friedman, Hoover Institution. "Is Tax Reform Possible? (February 06, 1978)". Hoover Institution. Retrieved 30 November 2019. Excerpt: Prof. Friedman:... In my opinion, and this may come as a shock to some of you, the least bad tax is the property tax on the unimproved value of land, the Henry George argument of many, many years ago. "
  132. ^ "Mason Gaffney's Website". masongaffney.org. Retrieved 9 October 2017.
  133. ^ Gaffney, Mason. "Henry George 100 Years Later: The Great Reconciler" (PDF). Archived from the original (PDF) on 3 March 2012. Retrieved 27 January 2014.
  134. ^ Airlie Worrall, The New Crusade: the Origins, Activities and Influence of the Australian Single Tax Leagues, 1889–1895(M.A. thesis, University of Melbourne, 1978).
  135. ^ Turgeon, Lynn. Bastard Keynesianism : the evolution of economic thinking and policymaking since World War II. Westport, Conn: Praeger, 1997
  136. ^ Gaffney, Mason. "Warm Memories of Bill Vickrey". Land & Liberty. http://www.cooperative-individualism.org/gaffney-mason_warm-memories-of-bill-vickrey-1997.htmArchived 2016-11-16 at the Wayback Machine
  137. ^ Gaffney, Mason, and Fred Harrison. The corruption of economics. London: Shepheard-Walwyn in association with Centre for Incentive Taxation, 2006
  138. ^ Hotelling, Harold. “The General Welfare in Relation to Problems of Taxation and of Railway and Utility Rates.” Econometrica, vol. 6, no. 3, 1938, pp. 242–69. https://www.jstor.org/stable/1907054.
  139. ^ Andelson Robert V. (2000). Land-Value Taxation Around the World: Studies in Economic Reform and Social Justice Malden. MA:Blackwell Publishers, Inc. p. 359.
  140. ^ Knack, Ruth Eckdish. "Pay As You Park: UCLA professor Donald Shoup inspires a passion for parking" (May 2005). Planning Magazine. Retrieved 17 September 2014.
  141. ^ Shoup, Donald C. "The Ideal Source of Local Public Revenue." Regional Science and Urban Economics 34.6 (2004): 753-84.
  142. ^ Washington, Emily (2012-08-07). "The High Cost of Free Parking Chapters 19–22". marketurbanism.com. Market Urbanism. Retrieved 17 September 2014.
  143. ^ Quotes from Nobel Prize Winners Herbert Simon stated in 1978: "Assuming that a tax increase is necessary, it is clearly preferable to impose the additional cost on land by increasing the land tax, rather than to increase the wage tax – the two alternatives open to the City (of Pittsburgh). It is the use and occupancy of property that creates the need for the municipal services that appear as the largest item in the budget – fire and police protection, waste removal, and public works. The average increase in tax bills of city residents will be about twice as great with wage tax increase than with a land tax increase."
  144. ^ Stiglitz, Joseph (2 December 2010). "Working Paper No. 6: Principles and Guidelines for Deficit Reduction" (PDF). Next New Deal The Blog of the Roosevelt Institute. The Roosevelt Institute. p. 5. Archived from the original (PDF)on 6 December 2010. Retrieved 22 February 2017. One of the general principles of taxation is that one should tax factors that are inelastic in supply, since there are no adverse supply side effects. Land does not disappear when it is taxed. Henry George, a great progressive of the late nineteenth century, argued, partly on this basis, for a land tax.
  145. ^ Tideman, Nicolaus. "Global Economic Justice". Schalkenbach Foundation. Archived from the original on June 29, 2013. Retrieved 8 October 2013.
  146. ^ "Bill Vickrey: "This paper would benefit from an application of Henry George's idea of taxing land values!"". www.wealthandwant.com. Retrieved 9 October2017.
  147. ^ Netzer, Dick (November 1996). "Remembering William Vickrey". Land Lines. 8 (6). Retrieved 2 September 2016.
  148. ^ Vickrey, William. "The Corporate Income Tax in the U.S. Tax System, 73 TAX NOTES 597, 603 (1996). Quote: "Removing almost all business taxes, including property taxes on improvements, excepting only taxes reflecting the marginal social cost of public services rendered to specific activities, and replacing them with taxes on site values, would substantially improve the economic efficiency of the jurisdiction."
  149. ^ Cirillo, Renato (Jan 1984). "Léon Walras and Social Justice". The American Journal of Economics and Sociology. 43 (1): 53–60. doi:10.1111/j.1536-7150.1984.tb02222.x. JSTOR 3486394.
  150. ^ Barker, Charles A., 1955. Henry George. New York: Oxford University Press
  151. ^ Hudson, Michael (1994). A philosophy for a fair society (Georgist Paradigm Series) (paperback ed.). Shepheard-Walwyn.
  152. ^ "Has Georgism been hijacked by special interests?"(PDF).
  153. ^ Boast, Richard (2008). Buying the land, selling the land : governments and Maori land in the North Island 1865–1921. Wellington N.Z: Victoria University Press, Victoria University of Wellington. ISBN 9780864735614.
  154. ^ Daunton, M. J. State and market in Victorian Britain : war, welfare and capitalism. Woodbridge, UK Rochester, NY: Boydell Press, 2008. Quote: "In the election of 1890 he campaigned for radical land reform, arguing for a tax on the 'unearned increment', and advocated the programme of Henry George as a means of 'bursting up the great estates'."
  155. ^ "Winston S. Churchill / The Mother of all Monopolies -- 1909".
  156. ^ MacLaren, Andrew (Autumn 2001). "The People's Rights: Opportunity Lost?". Finest Hour. 112. Retrieved 15 August2015.
  157. ^ Dugan, Ianthe Jeanne (March 17, 2013). "It's a Lonely Quest for Land-Tax Fans, But, by George, They Press On". Wall Street Journal. Retrieved 25 August 2014.
  158. ^ Stevens, Elizabeth Lesly. "A Tax Policy With San Francisco Roots". July 30, 2011 https://www.nytimes.com/2011/07/31/us/31bcstevens.htmlQuote: "But Mr. Brown was certainly in good company as a Georgist. Devotees over the years have included Leo Tolstoy, Winston Churchill, Sun Yat-Sen, and the inventor of the board game that would become Monopoly."
  159. ^ Murdoch, Walter. Alfred Deakin: a sketch. Melbourne, Vic: Bookman, 1999. [1923]
  160. ^ Bastian, Peter (2009). Andrew Fisher: An Underestimated Man. Sydney, N.S.W: UNSW Press. pp. 28–30. ISBN 978-1742230047.
  161. ^ [George, Henry, Jr. The Life of Henry George. New York: Doubleday & McClure, 1900.]
  162. ^ Hayes, Rutherford B. "Henry George". Archived from the original on 3 December 2013. Retrieved 26 November2013.
  163. ^ "Hughes, William Morris (Billy) (1862–1952)". Australian Dictionary of Biography: Online Edition.
  164. ^ Stout, Robert (14 April 1885). "ADDRESS BY THE HON. R. STOUT" (Volume XXII, Issue 7302). PAPERPAST. New Zealand Herald. Retrieved 6 December 2014.
  165. ^ Trescott, Paul B. (January 22, 1994). "Henry George, Sun Yat-sen and China: More Than Land Policy Was Involved". American Journal of Economics and Sociology. 53 (3): 363–375. doi:10.1111/j.1536-7150.1994.tb02606.x – via Wiley Online Library.
  166. ^ Trescott, Paul B. (2007). Jingji Xue: The History of the Introduction of Western Economic Ideas Into China, 1850–1950. Chinese University Press. pp. 46–48. ISBN 9789629962425. The foregoing help to demonstrate why Sun Yat-sen would have regarded Henry George as a very credible guide, and why in 1912 Sun could tell an interviewer, 'The teachings of your single-taxer, Henry George, will be the basis of our program of reform.'
  167. ^ Post, Louis Freeland (April 12, 1912). "Sun Yat Sen's Economic Program for China". The Public. 15: 349. Retrieved 8 November 2016. land tax as the only means of supporting the government is an infinitely just, reasonable, and equitably distributed tax, and on it we will found our new system
  168. ^ Altgeld, John (1899). Live Questions (PDF). Geo. S Bowen & Son. pp. 776–81. Archived from the original(PDF) on 2014-09-24.
  169. ^ Chicago Single Tax Club collection, Special Collections and University Archives, University of Illinois at Chicago http://findingaids.library.uic.edu/ead/rjd1/ChiSingleTaxf.html
  170. ^ Jump up to:a b c Gaffney, Mason. "Henry George 100 Years Later: The Great Reconciler". Robert Schalkenbach Foundation. Retrieved 3 September 2014.
  171. ^ Finegold, Kenneth (1995). Experts and politicians: reform challenges to machine politics in New York, Cleveland, and Chicago. Princeton, N.J: Princeton University Press. ISBN 978-0691037349.
  172. ^ Stevens, Elizabeth Lesly (July–August 2012). "The Power Broker". Washington Monthly. July/August 2012. Retrieved 8 December 2013.
  173. ^ Cameron, Clyde. "REVENUE THAT IS NOT A TAX". Retrieved 18 February 2015.
  174. ^ "Single Tax Loses, But Mayor Favoring This Reform Is Chosen By a Small Vote Margin". The Milwaukee Journal. Mar 6, 1912. Retrieved 23 August 2014.
  175. ^ Arnesen, Eric. Encyclopedia of U.S. Labor and Working-class History. New York: Routledge, 2007
  176. ^ Johnston, Robert D. The Radical Middle Class: Populist Democracy and the Question of Capitalism in Progressive Era Portland, Oregon. Princeton, N.J: Princeton University Press, 2003
  177. ^ Gaynor, William Jay. Some of Mayor Gaynor's Letters and Speeches. New York: Greaves Pub., 1913. 214–21. https://books.google.com/books?id=-7kMAAAAYAAJ&pg=PA219#v=onepage
  178. ^ Howe, Frederic C. The Confessions of a Reformer. Kent, OH: Kent State UP, 1988.
  179. ^ Arcas Cubero, Fernando: El movimiento georgista y los orígenes del Andalucismo : análisis del periódico "El impuesto único" (1911–1923). Málaga : Editorial Confederación Española de Cajas de Ahorros, 1980. ISBN 84-500-3784-0
  180. ^ "Single Taxers Dine Johnson". New York Times May 31, 1910.
  181. ^ "Henry George". Ohio History Central: An Online History of Ohio History.
  182. ^ "Frank de Jong: Economic Rent Best Way to Finance Government". Retrieved 9 November 2013.
  183. ^ Gaffney, Mason. "What's the matter with Michigan? Rise and collapse of an economic wonder" (PDF). Retrieved 28 April 2014.
  184. ^ Cleveland, Polly. "The Way Forward for Detroit? Land Taxes". Washington Spectator. Archived from the original on 28 April 2014. Retrieved 28 April 2014.
  185. ^ Gaffney, Mason. "New Life in Old Cities" (PDF). UC Riverside. Retrieved 28 April 2014.
  186. ^ Bryson, Phillip (2011). The economics of Henry George : history's rehabilitation of America's greatest early economist. New York: Palgrave Macmillan. p. 145.
  187. ^ Moore, Robert (1974). Pit-men, preachers & politics the effects of Methodism in a Durham mining community. Cambridge: Cambridge University Press. p. 61.
  188. ^ Barton, Stephen E. (2016). "Berkeley Mayor J. Stitt Wilson: Christian Socialist, Georgist, Feminist". American Journal of Economics and Sociology. 75 (1): 193–216. doi:10.1111/ajes.12132. hdl:10.1111/ajes.12132. ISSN 0002-9246.
  189. ^ "Some Suggestions for Reform of Taxation", Proceedings, 14th Annual Convention, League of California Municipalities, Santa Barbara, California, October 25, 1911, pp. 152–71. J. Stitt Wilson, "Report from California", The Single Tax Review, V.17, No.1, January–February 1917, pp. 50–52
  190. ^ Jump up to:a b Stewart, John, 1931- (2001). Standing for justice : a biography of Andrew MacLaren, MP. London: Shepheard-Walwyn. ISBN 0856831948. OCLC 49362105.
  191. ^ Baron, Ian (September 1986). "Nkomo Debt to George in Banned Talk" (PDF). Land & liberty. London: HGFUK. Retrieved 2020-07-30.
  192. ^ Martín Rodríguez, Manuel (2000). "La Liga Española para el Impuesto Único y la Hacienda Municipal de Sevilla en 1914" (PDF). Revista de Estudios Regionales (56): 245. ISSN 0213-7585.
  193. ^ Jones, Carolyn C. (Spring 1997). "Taxing Women: Thoughts on a Gendered Economy: Symposium: A Historical Outlook: Taxes and Peace" A Case Study of Taxing Women". Southern California Review of Law and Women's Studies Southern California Review of Law and Women's Studies. Archived from the original on 8 December 2014. Retrieved 5 December 2014.
  194. ^ Jump up to:a b Rothbard, Murray (2007). Left and Right: A Journal of Libertarian Thought (Complete, 1965–1968). Ludwig von Mises Institute. p. 263. ISBN 9781610160407. Retrieved 5 December 2014.
  195. ^ Chris Oestereich. "With Liberty and Dividends for All: An Interview with Peter Barnes"; https://medium.com/@costrike/with-liberty-and-dividends-for-all-an-interview-with-peter-barnes-2d3cbd95028c
  196. ^ Beth Shalom Hessel. "Field, Sara Bard"; http://www.anb.org/articles/15/15-00220.html; American National Biography Online April 2014. Access Date: Mar 22 2015
  197. ^ Lane, Fintan. The Origins of Modern Irish Socialism, 1881–1896.Cork University Press, 1997 (pp. 79, 81).
  198. ^ Miller, Joseph Dana (1921). "Mr. Samuel Gompers Replies to Our Criticism". The Single Tax Review. 21–22: 42. Retrieved 31 August 2014.
  199. ^ Gompers, Samuel (1986). The Samuel Gompers Papers: The making of a union leader, 1850–86, Volume 1. University of Illinois Press. pp. 431–32. ISBN 9780252011375. Retrieved 31 August 2014.
  200. ^ Leubuscher, F. C. (1939). Bolton Hall ArchivedDecember 14, 2010, at the Wayback Machine. The Freeman. January issue.
  201. ^ Miller, Joseph Dana (1921). The Single Tax Review, Volumes 21–22. p. 178. Retrieved 16 December 2014.
  202. ^ Land and Freedom, Volumes 22–23. 1922. p. 179. Retrieved 16 December 2014.
  203. ^ "The Land Question Quotations from Historical and Contemporary Sources". Archived from the original on 1 November 2014. Retrieved 5 December 2014. Holmes said, "The passing years have only added to my conviction that Henry George is one of the greatest of all modern statesmen and prophets."
  204. ^ Eckert, Charles R. "Henry George, Sound Economics and the "New Deal"". Archived from the original on 4 June 2016. Retrieved 5 December 2014.
  205. ^ Thompson, Noel. Political economy and the Labour Party: The economics of démocratic socialism (1884–2005). Routlegde Ed., 2006, pp. 54–55.
  206. ^ Haggard, Robert (2001). The persistence of Victorian liberalism : the politics of social reform in Britain, 1870–1900. Westport, Conn: Greenwood Press. ISBN 978-0313313059.
  207. ^ Orr, B. S. (2006–2007). Mary Elizabeth Lease: Gendered discourse and Populist Party politics in Gilded Age America. Kansas History: A Journal of the Central Plains, 29, 246–265.
  208. ^ Caves, Roger W. Encyclopedia of the City. Abingdon, Oxon, OX: Routledge, 2005.
  209. ^ Marsh, Benjamin Clarke. Lobbyist for the People; a Record of Fifty Years. Washington: Public Affairs, 1953.
  210. ^ "Single-Taxers again laud Henry George" (PDF). Daily Standard Union. Brooklyn, NY. Sep 8, 1912. p. 12. Retrieved Nov 7, 2014.
  211. ^
  212. ^ Jorgensen, Emil Oliver. The next Step toward Real Democracy: One Hundred Reasons Why America Should Abolish, as Speedily as Possible, All Taxation upon the Fruits of Industry, and Raise the Public Revenue by a Single Tax on Land Values Only. Chicago, IL: Chicago Singletax Club, 1920.
  213. ^ Jump up to:a b Gorgas, William Crawford, and Lewis Jerome Johnson. Two Papers on Public Sanitation and the Single Tax. New York: Single Tax Information Bureau, 1914. https://books.google.com/books?id=v3NHAAAAYAAJ
  214. ^ Jump up to:a b Ware, Louise. George Foster Peabody, Banker, Philanthropist, Publicist. Athens: U of Georgia, 1951. http://dlg.galileo.usg.edu/ugapressbks/pdfs/ugp9780820334561.pdf
  215. ^ Young, Arthur Nichols (1916). Single tax Movement in the United States. S.l: Hardpress Ltd.
  216. ^ Thompson, John (1987). Reformers and war : American progressive publicists and the First World War. Cambridge Cambridgeshire New York: Cambridge University Press.
  217. ^ Powderly, Terence Vincent (1889). Thirty Years of Labor. 1859–1889. Excelsior publishing house. Retrieved 8 December 2014. "It would be far easier to levy a "single tax," basing it upon land values." "It is because […] a single land tax would prove to be the very essence of equity, that l advocate it.
  218. ^ Mitgang, Herbert (1996). The Man Who Rode the Tiger: The Life and Times of Judge Samuel Seabury. Fordham Univ Press. ISBN 9780823217229.
  219. ^ Magarey, Susan (1985). Unbridling the tongues of women : a biography of Catherine Helen Spence. Sydney, NSW: Hale & Iremonger. ISBN 978-0868061498.
  220. ^ Wenzer, Kenneth (1997). An Anthology of Henry George's Thought (Volume 1). University Rochester Press. pp. 87, 243. ISBN 9781878822819.
  221. ^ "Oregon Biographies: William S. U'Ren". Oregon History Project. Portland, Oregon: Oregon Historical Society. 2002. Archived from the original on 2006-11-10. Retrieved 2006-12-29.
  222. ^ Candeloro, Dominic (April 1979). "The Single Tax Movement and Progressivism, 1880–1920". American Journal of Economics and Sociology. 38 (2): 113–27. doi:10.1111/j.1536-7150.1979.tb02869.x. Archived from the original on 17 July 2015. Retrieved 16 July 2015.
  223. ^ "The Inquisitive Voter". The Great Adventure. 4 (35). September 11, 1920. The proposition of Henry George will do more to lift humanity from the slough of poverty, crime, and misery than all else.
  224. ^ Eisenstein, Charles. "Post-Capitalism". Archived from the original on 6 October 2014. Retrieved 5 October 2014.
  225. ^ Jump up to:a b c "The Funeral Procession" (PDF). New York Times. November 1, 1897. Retrieved 17 November 2013.
  226. ^ Newlin, Keith (2008). Hamlin Garland a life. Lincoln: University of Nebraska Press. pp. 102–27. ISBN 978-0803233478.
  227. ^ https://www.youtube.com/watch?v=vviBboUXhuA Fred Harrison speaks at ALTER Spring Conference 2014
  228. ^ Aller, Pat. "The Georgist Philosophy in Culture and History". Retrieved 2 October 2014.
  229. ^ Steuer, Max (June 2000). "REVIEW ARTICLE A hundred years of town planning and the influence of Ebenezer Howard". The British Journal of Sociology. 51 (2): 377–86. doi:10.1111/j.1468-4446.2000.00377.x. PMID 10905006.
  230. ^ Meacham, Standish (1999). Regaining Paradise: Englishness and the Early Garden City Movement. Yale University Press. pp. 50–53. ISBN 978-0300075724. Retrieved 5 August 2014.
  231. ^ Purdom, Charles Benjamin (1963). The Letchworth Achievement. p. 1. Retrieved 5 August 2014.
  232. ^ Hubard, Elbert (1907). Little Journeys to the Homes of Great Reformers. East Aurora, New York: The Roycrofters. Retrieved 6 July 2016.
  233. ^ Harrison, F. (May–June 1989). "Aldous Huxley on 'the Land Question' Archived 2014-12-13 at the Wayback Machine". Land & Liberty. "Huxley redeems himself when he concedes that, if he were to rewrite the book, he would offer a third option, one which he characterised as 'the possibility of sanity.' In a few bold strokes he outlines the elements of this model: 'In this community economics would be decentralist and Henry Georgian, politics Kropotkinesque and co-operative.'"
  234. ^ Kunstler, James Howard (1998). "Chapter 7". Home from Nowhere: Remaking Our Everyday World For the 21st Century. Simon and Schuster. ISBN 9780684837376.
  235. ^ Mace, Elisabeth. "The economic thinking of Jose Marti: Legacy foundation for the integration of America". Archived from the original on 8 September 2015. Retrieved 5 August 2015.
  236. ^ Hudson, Michael. "Speech to the Communist Party of Cuba". Retrieved 5 August 2015.
  237. ^ Lora, Ronald; Longton, William Henry, eds. (1999). The Conservative Press in Twentieth-century America. Greenwood Publishing, Inc. p. 310. "Thus, the Freeman was to speak for the great tradition of classical liberalism, which [Albert Jay Nock and Francis Nielson] were afraid was being lost, and for the economics of Henry George, which both men shared."
  238. ^ Norris, Kathleen. "The Errors of Marxism". Archived from the original on 13 December 2014. Retrieved 21 November 2013.
  239. ^ Sinclair, Upton. "The Consequences of Land Speculation are Tenantry and Debt on the Farms, and Slums and Luxury in the Cities". Retrieved 3 November 2014.Sinclair was an active georgist but eventually gave up on explicitly advocating the reform because, "Our opponents, the great rich bankers and land speculators of California, persuaded the poor man that we were going to put all taxes on this poor man's lot."
  240. ^ Gaffney, Mason. "Excerpts from The Corruption of Economics". Retrieved 3 November 2014.
  241. ^ George Bernard Shaw, his life and works. Stewart & Kidd Company. 1911.
  242. ^ A Great Iniquity.. Leo Tolstoy once said of George, "People do not argue with the teaching of George, they simply do not know it".
  243. ^ Lebrun, Victor. "Leo Tolstoy and Henry George". Archived from the original on 11 September 2014. Retrieved 9 September 2014.
  244. ^ Starr, Kevin (1997). The dream endures : California enters the 1940s. New York: Oxford University Press. ISBN 978-0195157970. Wood had "strong leanings toward the single-tax theory of Henry George".
  245. ^ Barnes, Tim. "C.E.S. Wood (1852–1944)". The Oregon Encyclipedia. Retrieved 14 December 2014.
  246. ^ McEachran, Frank. "Henry George and Karl Marx" (PDF).
  247. ^ McEachran, Frank. "The Impotence of Men" (PDF).
  248. ^ Buckley, William F. Jr. "FIRING LINE: Has New York Let Us Down?" (PDF). PBS, Robert Schalkenbach Foundation. Archived from the original (PDF) on 2015-09-24. Retrieved 6 November 2014. Buckley says, "The location problem is, of course, easily solved by any Georgist, and I am one."
  249. ^ Perry, Jeffrey (2009). Hubert Harrison the voice of Harlem radicalism, 1883–1918. New York: Columbia University Press. ISBN 978-0231139113.
  250. ^ Jump up to:a b Sklar, Dusty. "Henry George and Zionism". Archived from the original on 28 October 2014. Retrieved 28 October 2014.
  251. ^ Kinsley, Michael (Jun 13, 2012). "Inequality: It's Even Worse Than We Thought". Bloomberg. BloombergView. Retrieved 31 October 2014.
  252. ^ Kinsley, Michael. "The Capital-Gains Tax: A Tragedy in Two Acts" (Dec 19, 2012). Retrieved 31 October 2014.Kinsley reiterates that George is his favorite economist and that land taxes are the best source of revenue.
  253. ^ "The Land Question Quotations from Historical and Contemporary Sources". Archived from the original on 1 November 2014. Retrieved 31 October 2014.In The New Republic (February 12, 1992) Kinsley advocates removing all taxes and collecting land rent instead.
  254. ^ Chamberlain, John (1965). Farewell To Reform. Quadrangle Books. pp. 47–48.
  255. ^ Bernstein, David (May 2003). "Lochner's Feminist Legacy". Michigan Law Review. 101 (6): 1960–1986. doi:10.2307/3595339. JSTOR 3595339.
  256. ^ Matthews, Dylan (January 7, 2014). "Five conservative reforms millennials should be fighting for". The Washington Post. Wonkblog. Retrieved 26 August 2014.
  257. ^ Dylan Matthews [@dylanmatt] (20 December 2013). "@Bencjacobs @mattyglesias I think we've both been Georgists for a while now, though @AshokRao95 led me to revisit this stuff" (Tweet) – via Twitter. Dylan Matthews's verified account states, "I think we've both been Georgists for a while now."
  258. ^ Lawson, R (2006). A commonwealth of hope : the New Deal response to crisis. Baltimore: Johns Hopkins University Press. ISBN 978-0801884061.
  259. ^ Mowry, George (1958). The era of Theodore Roosevelt and the birth of modern America, 1900–1912. New York: Harper & Row. ISBN 978-0061330223. I conceded the voice of ultimate wisdom and saw in Henry George the apostle of a new gospel.
  260. ^ Riis, Jacob A. "The Unemployed: a Problem". (In Peters, John P., Labor and Capital, a chapter on "Socialism and the Single Tax", pp. 425-431. New York, 1902. 12°. Questions of the day, no. 98.)
  261. ^ Burrows, Edwin (1999). Gotham : a history of New York City to 1898. New York: Oxford University Press. p. 1183. ISBN 978-0195140491.
  262. ^ Salam, Reihan (July 15, 2010). "On Property Taxes". Retrieved 19 March 2015.
  263. ^ Traubel, Horace (1896). "Progress and Poverty". The Conservator. 7–9: 252–53. Retrieved 13 December 2015.
  264. ^ Martin Wolf (2010-07-08). "Why we must halt the land cycle". The Financial Times. Retrieved 2013-10-02.
  265. ^ Merryn Somerset Webb (2013-09-27). "How a levy based on location values could be the perfect tax". The Financial Times. Retrieved 2013-10-02.
  266. ^ ©ommons $ense 🔰 [@iddqkfa] (19 May 2014). "Closet georgist, @MerrynSW, on an entertaining BBC program "Simon Evans Goes to Market", about investing in land #LVT" (Tweet) – via Twitter.
  267. ^ Smith, Charles Joseph (January–February 1941). "Forty Years of the Struggle for Freedom". Land and Freedom. XLI (1). Retrieved 30 October 2014.
  268. ^ Filler, Louis (1993). The muckrakers. Stanford, Calif: Stanford University Press.
  269. ^ Miller, Joseph Dana (ed.), 1917. Single Tax Year Book. NY: Single Tax Review Publishing Company
  270. ^ Worstall, Tim (2012-12-22). "What Michael Kinsley Gets Wrong About Taxation". Forbes. Retrieved 23 August2014.
  271. ^ Matthew, Yglesias (2013-10-23). "My Five-Point Plan for Fixing Everything". Slate. Retrieved 7 November 2013.
  272. ^ "Archived copy". Archived from the original on 2014-05-05. Retrieved 2014-08-23. WSJ story on Georgism fails to note that it's clearly correct.
  273. ^ Wineapple, Brenda. Sister Brother: Gertrude and Leo Stein. Lincoln: U of Nebraska, 2008.
  274. ^ Jump up to:a b Mills, Allen. "Single Tax, Socialism and the Independent Labour Party of Manitoba: The Political Ideas of F.J. Dixon and S.J. Farmer." Labour / Le Travail 5 (1980): 33–56. JSTOR. Weborn 04 Dec. 2014. <https://www.jstor.org/stable/10.2307/25139947?ref=no-x-route:ace15c2e1d6b230b7bafc46e82f39f89>
  275. ^ Smith, Carl (2008). Urban Disorder and the Shape of Belief: The Great Chicago Fire, the Haymarket Bomb, and the Model Town of Pullman, Second Edition. University of Chicago Press. p. 359. ISBN 9780226764252.
  276. ^ "Moonblight and Six Feet of Romance, Dan Carter Beard's Foray into Fiction".
  277. ^ J. R. LeMaster, James Darrell Wilson, C. G. H. (1903). The Mark Twain Encyclopedia.
  278. ^ Muse return with new album The Resistance "Sure, he has already launched into a passionate soliloquy about Geoism (the land-tax movement inspired by the 19th-century political economist Henry George)".
  279. ^ Caldwell, John (1994). American paintings in the Metropolitan Museum of Art. New York: The Museum in association with Princeton University Press. ISBN 978-0691037950.
  280. ^ Co-founder of the Henry George Club, Australia.
  281. ^ Williams, Karl. "Walter Burley Griffin". Retrieved 1 October 2013.
  282. ^ "Henry George, our hero in the battle for the right (Songs of the Hutchinsons)". Retrieved 17 November 2013.
  283. ^ "George Inness (1825–1894)". The Metropolitan Museum of Art. Retrieved 27 August 2014.
  284. ^ Schor, Esther (2006). Emma Lazarus. Random House. ISBN 9780805242751. Author of "The New Colossus", on the Statue of Liberty, and the poem "Progress and Poverty", named after George's book, of which she said, "The life and thought of no one capable of understanding it can be quite the same after reading it."
  285. ^ Peseroff, Joyce (March–April 2007). "Emma Lazarus". Tikkun. 22 (2). Retrieved 20 December 2014. Lazarus "supported Henry George's single tax".
  286. ^ Schwartzman, Jack. "A Remembrance of Anna George de Mille and Agnes de Mille". Archived from the originalon 24 December 2013. Retrieved 17 November 2013.
  287. ^ Eyman, Scott (2010). Empire of Dreams: The Epic Life of Cecil B. DeMille. Simon and Schuster. pp. 29, 47. ISBN 9781439180419.
  288. ^ Easton, Carol (1996). No Intermissions The Life of Agnes de Mille. Da Capo Press.
  289. ^ Louvish, Simon (2008). Cecil B. DeMille: A Life in Art. Macmillan. pp. 40, 249. ISBN 9780312377335.
  290. ^ Eyman, Scott (2010). Empire of Dreams: The Epic Life of Cecil B. DeMille. Simon and Schuster. p. 314. ISBN 9781439180419.
  291. ^ "Henry George, The Scholar" Archived 2013-10-04 at the Wayback Machine – A Commencement Address Delivered by Francis Neilson at the Henry George School of Social Science, June 3, 1940.
  292. ^ Neilson, Francis (September 1939). "Albert Jay Nock on Henry George – Truth Sets Men Free". The Freeman. Archived from the original on 4 October 2013. Retrieved 1 October 2013.
  293. ^ "Happy Birthday, Eddie Palmieri! Alt.Latino Helps El Maestro Blow Out 81 Candles". WMOT. Retrieved 12 January 2018.
  294. ^ McQueen, Humphrey. A New Britannia. St. Lucia, Qld.: U of Queensland, 2004.
  295. ^ Mills, Benjamin Fay (1911). "Louis Prang, Popularizer of Art". Vocations, Vocational Guidance, Hall & Locke Company. 10: 254. Retrieved 13 December 2015.
  296. ^ Taylor, Mark (2010). Arden. Arcadia Publishing. p. 8. ISBN 9780738585598.
  297. ^ Shields, Jerry. "Forgotten Writings of Arden's Frank Stephens". Collecting Delaware Books.
  298. ^ "Frank Lloyd Wright on Henry George's Remedy". Wealthandwant.com. Retrieved 2012-07-26.
  299. ^ Carlson, Allan. The New Agrarian Mind: The Movement Toward Decentralist Thought in Twentieth-Century AmericaTransaction Publishers, 2004 (p. 51).
  300. ^ Silagi, M.; Faulkner, S. (1993). "Henry George and Europe: Early Efforts to Organize Germany's Land Reformers Failed, but the Pioneers Won a National Demonstration". The American Journal of Economics and Sociology. 52 (1): 119–27. doi:10.1111/j.1536-7150.1993.tb02753.x. JSTOR 3487644. The meeting was chaired by the materialist philosopher Ludwig Biichner. He was an admirer of Henry George and had been won over to the [land reform] movement by Fliirscheim.
  301. ^ Buttenheim, Harold S. (March 1934). "The Relation of Housing to Taxation". Law and Contemporary Problems. 1, No. 2 (Low-Cost Housing and Slum Clearance: A Symposium): 198–205. doi:10.2307/1189565. JSTOR 1189565.
  302. ^ Butler, Nicholas. "Progress and Poverty" (PDF). Commencement Speech, Columbia University (1931). Archived from the original (PDF) on 13 December 2014. Retrieved 23 October 2013.
  303. ^ "Frank Chodorov". Retrieved 30 November 2013.
  304. ^ "Frank Chodorov". Retrieved 30 November 2013.
  305. ^ Daly, Herman (1994). For the Common Good: Redirecting the Economy Toward Community, the Environment, and a Sustainable Future. Beacon Press. pp. 258–59, 328–29. ISBN 9780807047057.
  306. ^ "John Dewey: An Appreciation of Henry George". www.wealthandwant.com. Retrieved 9 October 2017.
  307. ^ Onken, Werner. "The Political Economy of Silvio Gesell: A Century of Activism." American Journal of Economics and Sociology 59.4 (2000): 609–22. Weborn 16 Aug. 2014.
  308. ^ "The Life of Leon MacLaren". Archived from the original on 23 December 2013. Retrieved 25 January 2014.
  309. ^ "The School of Economic Science". Archived from the original on 6 October 2010. Retrieved 25 January 2014.
  310. ^ Van Parijs, Philippe (1992). Introduction to Arguing for Basic Income (PDF). London: Verso. pp. 3–43.
  311. ^ Sterba, James P. (2013). From Rationality to Equality. Oxford University Press. p. 193. ISBN 9780199580767.
  312. ^ Bertrand Russell (1992). The Basic Writings of Bertrand Russell, 1903–1959. Psychology Press. p. 492. ISBN 9780415083010.
  313. ^ Bertrand Russell (1962). Freedom versus Organization. W. W. Norton & Company.
  314. ^ "Archived copy". Archived from the original on 2013-10-04. Retrieved 2013-04-19. Letter addressed to a Mr. Krumreig
  315. ^ Vallentyne, Peter. Left-libertarianism: A Primer. In Vallentyne, Peter; Steiner, Hillel (2000). "Left-libertarianism and Its Critics: The Contemporary Debate". Houndmills, Basingstoke, Hampshire: Palgrave Publishers Ltd. "Georgist libertarians—such as eponymous George (1879, 1892), Steiner (1977, 1980, 1981, 1992, 1994), and Tideman (1991, 1997, 1998)—hold that agents may appropriate unappropriated natural resources as long as they pay for the competitive value of the rights they claim."
  316. ^ Babson, Roger (Aug 20, 1943). "Roger Babson Sees Many Changes To Come After the War Has Ended". The Evening Independent. Retrieved 22 August 2014.
  317. ^ Brandeis, Louis (1971). Letters of Louis D. Brandeis: Vol. 1. p. 82. ISBN 9781438422565.
  318. ^ "101+ Famous Thinkers on Owning Earth". Archived from the original on 5 January 2012. Retrieved 22 October2013. Brandeis said, "I find it very difficult to disagree with the principles of Henry George... I believe in the taxation of land values only."
  319. ^ How to Abolish Unfair Taxation: An Address Before a Los Angeles Audience, Delivered March 1913 https://books.google.com/books/about/How_to_Abolish_Unfair_Taxation.html?id=rlOFHAAACAAJ
  320. ^ Darrow, Clarence. "The Land Belongs To The People"(PDF). www.umn.edu. Everyman. Archived from the original (PDF) on 8 August 2014. Retrieved 3 August2014.
  321. ^ "The Centre for Incentive Taxation". 20 (4). August 1994. Darrow replied about Georgism, "Well, you either come to it or go broke."
  322. ^ Two letters written in 1934 to Henry George's daughter, Anna George De Mille Archived 2011-04-12 at the Wayback Machine. In one letter Einstein writes, "The spreading of these works is a really deserving cause, for our generation especially has many and important things to learn from Henry George."
  323. ^ Elazar, Daniel (February 4, 1955). "Earth Is the Lord's". Newspapers.com. The Wisconsin Jewish Chronicle. Retrieved 23 November 2014.
  324. ^ Wilhelm, Donald (September 5, 1942). "Henry Ford Talks About War and Your Future". Liberty Magazine. Retrieved 23 November 2014. Henry Ford says, "[...] every American family can have a piece of land. We ought to tax all idle land the way Henry George said — tax it heavily, so that its owners would have to make it productive"
  325. ^ MacCallum, Spencer H. (Summer–Fall 1997). "The Alternative Georgist Tradition" (PDF). Fragments. 35. Archived from the original (PDF) on 30 October 2014. Retrieved 30 October 2014.
  326. ^ Foldvary, Fred E. (April 2004). "Heath: Estranged Georgist". American Journal of Economics and Sociology. 63 (2): 411–31. doi:10.1111/j.0002-9246.2004.00295.x.
  327. ^ "Justice for Mumia Abu-Jamal". Archived from the original on August 6, 2007.
  328. ^ Kennedy, Margrit. "Money & The Land Grab". YouTube. Share the Rents. Retrieved 12 December 2013.
  329. ^ Lincoln, John. "Fighting For Fundamentals". Archived from the original on 24 December 2013. Retrieved 5 December 2013.
  330. ^ Magie invented The Landlord's Game, predecessor to Monopoly
  331. ^ Dodson, Edward J. "How Henry George's Principles Were Corrupted Into the Game Called Monopoly". Retrieved 1 October 2013.
  332. ^ Gaffney, Mason. "Henry George Dr. Edward McGlynn & Pope Leo XIII" (PDF). Retrieved 25 January 2014.
  333. ^ "Offers $250,000 For a Single Tax Campaign: Joseph Fels Pledges That Sum for Five Years Here and in England. If There Is An Equal Fund Commission of Single Taxers Formed to Raise the Fund – Roosevelt, Taft, and Hughes Said to be Friendly". New York Times. May 8, 1909. Retrieved 30 October 2014.
  334. ^ Post, Louis F. (April 2002). The Prophet of San Francisco: Personal Memories & Interpretations of Henry George. The Minerva Group. ISBN 9780898758337.
  335. ^ Thomas B. Buell (1974). The Quiet Warrior. Boston: Little, Brown. ISBN 9780870215629.
  336. ^ "American Single Taxers Invade Tiny Andorra; Fiske Warren Carries Their Gospel to the Republic Hidden for Twelve Centuries in the Pyrenees Between France and Spain". New York Times. April 16, 1916. Retrieved 9 December 2013.
  337. ^ Sinclair, Upton. "The Consequences of Land Speculation are Tenantry and Debt on the Farms, and Slums and Luxury in the Cities". Retrieved 29 July 2014.
  338. ^ Stanley, Buder (1990). Visionaries and Planners: The Garden City Movement and the Modern Community. Oxford University Press. ISBN 9780195362886. Wallace described Progress and Poverty as “Undoubtedly the most remarkable and important book of the present century.”
  339. ^ Dudden, Arthur (1971). Joseph Fels and the single tax movement. Temple University Press.

Tax reform in the United States

지공주의

위키백과, 우리 모두의 백과사전.
둘러보기로 가기검색하러 가기
지공주의의 주창자 헨리 조지.

지공주의(地公主義, 영어: Geoism 지오이즘[*]) 또는 조지주의(George主義, 영어: Georgism 조지즘[*])는 모든 사람은 토지에 대한 권리를 평등하게 가지고 있다는 사상이다. 대한민국의 토지 공개념(土地公槪念, 영어: public concept of land ownership)의 뿌리가 되는 사상이다.[1] 

생산요소 중 토지와 자본의 사유를 허용하는 자본주의와 

양자의 당소유를 기반으로 하는 공산주의를 배제하여 

토지 공공, 자본 사유를 주장한다. 이 사상은 미국의 정치경제학자였던 헨리 조지(1839~1897)가 주장했던 철학이자 경제학설로서, 토지의 공공성을 강조하며 전 인류의 소유라고 주장한다. 지공주의는 또한 토지 단일세제와 동일시 되기도 한다.

명칭[편집]

조지주의를 지공주의라고 이름붙인 학자는 경북대 행정학과 김윤상 교수이다. 보통은 토지 공개념이 잘 알려져 있다. 역시 김윤상 교수가 이론을 도입, 발전시켰다.

지공주의 원리[편집]

다음과 같은 토지원리를 가지고 있다.

  1. (평등한 토지권) 모든 국민은 토지에 대해서 평등한 권리를 가진다.
  2. (합의에 의한 우선권 인정) 사회는 필요하다면 합의에 의해 특정인에게 우선권을 인정할 수 있다.
  3. (우선권 인정 조건) 사회가 특정인에게 우선권을 인정하려면 다음 조건을 충족시켜야 한다.
    1. (취득기회 균등) 모든 사람에게 우선권 취득기회를 균등하게 보장한다.
    2. (특별이익 환수) 우선권에서 발생하는 특별이익을 환수한다.
    3. (제약 조건) 우선권 행사는 우선권을 인정하는 취지에 부합해야 한다.

지공주의는 다른 말로 토지 가치 공유제라고 부를 수 있다.

소유권 구성요소토지사유제지공주의(토지가치공유제)토지국유제
지대조세제토지공공임대제
사용권사적 주체사적 주체사적 주체정부
처분권사적 주체사적 주체정부정부
수익권사적 주체정부정부정부

핵심 주장[편집]

헨리 조지는, 토지로부터의 경제적 지대는 개인이 갖기보다는 사회 전체가 나누어 가져야 한다는 주장으로 가장 유명하다. 이런 생각을 가장 명확하게 표현한 것은 그의 책 《진보와 빈곤》이다.

“우리는 토지를 공공의 재산으로 만들어야 한다.(We must make land common property.)[2]”

비록 이 주장은 토지를 공공화한 후 빌려주는 방식으로 현실화될 수도 있지만, 조지는 토지가치세라는 세금을 부과하는 것을 선호하였다. 그 이유 중 하나는, 토지 공공화는 토지 재산권이 이미 개인에게 부여된 나라에서 심한 논란을 부를 수 있기 때문이었다. 이 세금을 토지에 부과함으로써, 공공기관은 다른 소득, 부, 거래에 세금을 부과할 필요가 없게 될 수 있다. 대규모 토지가치세를 부과하는 것은 토지 재산권의 가치의 크게 떨어뜨릴 것이다. 하지만 조지는 토지 소유자들에게 그 떨어진 가격만큼의 보상을 하자는 주장에 타협하지 않았다. 그는 그런 주장은 구 노예 소유자들에게 노예를 해방시킨 대가로 보상을 해주자는 주장이나 사실상 마찬가지라고 생각하였다.

절대다수 지공주의자들은 대개, 많은 경제적 지대(unearned income)들은 개인 소유권자보다는 공공기관에 돌아가야 하며, 그 외의 세금이나 지나친 경제적 규제는 사라져야 한다고 주장한다. 절대다수 지공주의자들이 공공기관에 돌아가야 한다고 생각하는 경제적 지대의 예로는 자연자원, 방송 스펙트럼, 지하자원 개발, 오염물질 배출권 거래, 어획제한, 항로, 화폐발행이득, 우주 궤도, 자연독점에 의한 지나친 수익 등이 있다.

실제로 다른 모든 조세를 철폐하려면 토지세율이 매우 높을 수밖에 없다. 그럴 경우, 토지의 임대가격에는 아무런 변화가 생기지 않겠지만 (다른 조세의 감면이나 규제의 축소에 의한 변화는 생길 수 있다), 토지의 매매가격은 대폭 하락한다. 그 이유에 대해서는 아담 스미스가 국부론에서 처음 설명한 바 있다.[3]

동의어와 여러 분파들[편집]

거의 대부분의 초기 지공주의자들은 스스로를 토지 단일세제주의자(Single Taxers)라고 불렀다. 그리고 조지는 토지가체세(land value tax)만 부과하고 모든 다른 세금을 없애는 것이 이 운동의 주요한 정치적 목표를 정확히 표현한 것이라고 옹호하였다. 현대에는, 헨리 조지로부터 영감받은 일부 단체들은 환경주의를 좀 더 강조하기도 하고, 또 다른 단체들은 조지의 경제학 자체를 더 강조한다.

경제학계의 시선과 현실에서의 적용사례[편집]

지공주의에 대한 경제학계의 시선과 현실에서의 적용사례는 토지가치세 문서와 많은 부분 중복된다. 왜냐하면, 첫째, 지공주의 자체가 "토지가치세만으로 세수를 충당하고 다른 모든 세금은 폐지하는 토지 단일세제"와 동일시되는 경우가 많고, 그런 극단을 벗어난다 해도(신지공주의라고 스스로를 칭하기도 하는) 토지가치세와는 떼려해도 뗄 수가 없기 때문이다. 두 번째 이유는, 레토릭으로서의 지공주의가 아니라 정책적 실체(토지가치세 등)로서의 지공주의만이 수리적, 실증적 경제학의 분석틀에 놓일 수 있기 때문이다.

따라서, 토지가치세 문서에서 본 문서에서보다 더 포괄적인 논의가 이뤄질 것이다.

주류 경제학 이론은 토지가치세가 극도로 효과적일 것이라는 점을 인정한다.[4]

밀튼 프리드먼을 자유방임주의로만 연관짓고 있었다면 의외이겠지만, 1976년 노벨 경제학상 수상자인 그도 헨리 조지의 토지세가 유익할 수도 있다는 데에 동의하고 있다. 왜냐하면 다른 세금과는 달리, 토지세는 경제에 지나친 부담을 지우지 않아 더 빠른 경제성장을 자극하기 때문이다.

또다른 노벨 경제학상 수상자인 윌리엄 비크리도 지공주의자였다.[5].

조지의 사상은 오스트레일리아, 홍콩, 싱가포르, 남아공, 대한민국, 중화민국에서도 일정 수준으로 받아들여졌다. 이들 국가에서는 몇몇 면세조건은 있으나 토지가치세를 부과하고 있다.

홍콩은 아마도 높은 토지가치세(지대보유세, 국토보유세:land value tax) 를 성공적으로 시행한 예 중에서 가장 적합할 것이다. 홍콩 정부의 수입원의 35% 이상은 토지세로부터 나온다.[6]. 따라서 홍콩은 다른 분야에서의 세금을 낮게 혹은 0%로 유지하면서도 예산 흑자를 이룰 수 있다.

효과[편집]

토지투기 소멸과 토지의 최선사용 촉진[편집]

지가(地價)는 현재와 미래의 지대 수입을 모두 합하여 현재가치화한 것인데, 토지소유자가 매년 지대를 납부하게 되면 지가는 자연히 '0'이 된다. 즉 지대를 100% 조세로 환수하게 되면, 지가는 0 이 되는 것이다. 물론 현실에서는 징수하는 지대세액과 현실 지대액간에 다소간의 오차가 있을 수 있기 때문에 지가가 정확히 0이 되지는 않겠지만 거의 0에 비슷하면서 가까운 금액이 될 것은 분명하다. 그런데 주의해야 할 것은 지가는 거의 0이 되지만, 지대는 여전히 존재하고 인구 증가와 기술 개선에 의해 상승한다는 것이다. 지대세가 부과되면 토지소유자는 투기용으로 생산의욕이 없이 토지를 유휴화시키고 있거나 생산능력이 없이 토지를 저사용(底使用)[7] 상태로 방치하는 경우, 지대세 납부로 손실을 입기 때문에, 토지를 자신이 직접 적극적으로 이용하거나, 의욕과 능력이 없으면 지대세를 감당할 수 있을 만큼 생산의욕과 능력이 있는 타인에게 임대하게 될 것이다. 이 과정을 통해 토지의 최선사용이 촉진된다.

'경자유전(耕者有田)화'와 토지배분의 평등화 촉진[편집]

지대조세제를 실시하면, 토지소유자는 지대세를 정부에 납부하고 토지사용자는 지대를 토지소유자에게 지불하므로, 토지비용에 관한 한 토지를 소유하면서 사용하건 임차하여 사용하건 양자의 금전적 손익은 동일하다. 그러나 토지임차인은 토지소유자와 계약을 통해서만 토지를 사용할 수 있기 때문에 토지 사용의 보장이라는 점에서 토지를 직접 소유하는 것보다 불리하고, 지가가 거의 '0'이기 때문에 토지를 매입하기 위해 추가 비용이 필요한 것도 아니므로, 토지 사용자는 가급적 토지소유권을 취득하려고 하게 된다. 뿐만 아니라 토지소유자는 사용하지 않는 토지는 처분하게 되므로 토지 공급도 원활하게 된다. 이러한 이유로 토지소유자와 실수요자가 일치하는 경향이 나타난다. 이처럼 지대조세제에서는 토지소유자와 실수요자가 일치하는, 농지에서 경자유전(耕者有田)의 원칙이 상공용지를 포함한 모든 토지에까지 자연스럽게 확대된다. 그렇다면 토지의 분배 상태는 상당히 평등해질 것이다. 토지의 소유자와 사용자가 일치한다고 해서 토지소유가 균등하게 되는 것은 물론 아니다. 토지 사용 목적에 따라 필요한 토지의 양과 질이 다르기 때문이다. 그러나 실수요자와 소유자가 일치하게 되면 적어도 현재처럼 투기목적을 겸한 토지의 과다 보유는 분명히 시정될 것이므로 토지배분의 평등화 효과는 상당히 나타나게 된다.

소득 분배의 평등화 촉진[편집]

지대세를 부과하면 지대가 상승하거나 하락하여도 그 이익이 토지소유자에게 가지 않고 조세로 모두 징수되므로 토지소유자와 비소유자 사이의 부당한 소득이전이 사라진다. 소득분배의 불평등을 심화시키는 원인 중 토지가 차지하는 비중이 매우 큰데 이 원인이 사라진다면 소득의 분배 상태는 상당히 공정해질 것이다.

각종 조세 폐지에 의한 생산 활동 활성화와 신기업 창업 촉진[편집]

세금이 생산을 압박한다는 것은 경제학의 상식이다. 열심히 생산하는 만큼 세금을 부과하는 것은 열심히 생산하는 만큼 벌금을 부과하는 것과 같이 부당한 것이다. 근로소득에 세금이 가중되면 근로의욕이 꺾이게 되고 사업소득에 세금이 가중되면 사업의욕이 꺾이게 된다. 유통 단계에 세금이 가중되면 유통 활동이 침체된다. 생산 활동에 세금이 부과되면 생산은 압박당한다. 지대조세제는 바로 이러한 각종 조세를 폐지하고 지대를 징수하기 때문에, 생산 활동을 크게 촉진시킨다.

신기업을 창업하기 위해서는 토지를 매입해야 하는 경우가 많으므로 높은 지가는 신기업 창업을 막는 큰 경제적 장애라고 할 수 있다. 시장이 자원의 효율적 배분 기능을 수행하려면 시장 참여가 자유로워야 하는데 높은 지가가 장애로 존재한다면 시장 기능에 상당한 제약이 생기고 생산의 능률성은 떨어지게 된다. 그런데 지대조세제를 실시하면 지가가 거의 0이 되기 때문에 지가라는 장애가 사라져 신기업의 시장진출이 쉬워지고 결국 생산이 촉진된다.

실업이 줄어들고 노동자는 자기 노동 대가 전부를 받게 됨[편집]

지대조세제는 노동자가 직접 토지에 자기 노동을 투입하는 자가 노동이 증가하고, 노동자가 그 정당한 수준의 임금, 곧 자기 노동의 대가 전부를 받게 되는 효과가 있다. 지대조세제를 실시하면, 지가가 거의 0이 되고, 투기용으로 놀리던 토지를 포함하여 모든 토지 사용과 창업의 기회가 그것을 원하는 만인에게 개방된다. 따라서 소자본만 가지고도 창업이 아주 수월해진다. 그리하여 자가 노동자 계층이 급증하게 된다. 물론 입사한 지 얼마 안되는 노동자는 그런 소자본도 마련하기 힘들 것이다. 그러나 수년이 지나 어느 정도 사업에 대해 지식과 창의가 쌓일 때쯤이면 자가 노동을 할 수 있는 소자본도 마련할 수 있을 것이다. 그리고 지대조세제 하에서는 이 기간도 상당히 단축될 것이다. 그렇게 되면 고용주의 입장에서 이 노동자를 자기 사업장에 계속 고용하고 싶다면, 이 노동자가 자가 노동을 할 경우의 소득에 준하는 임금을 주도록 경제 메커니즘이 압박할 것이다. 노동자의 입장에서는 임금 노동시의 임금과 자가 노동시의 임금 소득을 비교하여, 임금 노동시의 임금이 더 적다면 직장을 그만두는 경향이 강해질 것이기 때문이다. 그리고 전체 노동시장에서는 대변화가 일어나게 된다. 자가 노동의 증가에 의해, 전체 임금 노동자의 수에서 자가 노동으로 빠져 나간만큼 임금 노동자의 공급은 줄어들게 된다. 그리고 생산 활성화로 임금노동에 대한 수요는 증가하게 된다. 즉 노동의 수요는 증가하고 노동의 공급은 감소하게 된다. 그러면 실업은 감소하게 되고 임금은 상승하게 되는 것이다. 이 현상이 현저하다면 (비자발적) 실업은 사라질 수 있을 것이다. 그리고 임금 상승은 고용 노동의 임금과 자가 노동의 임금이 일치하는 데에서 멈출 것이다. 고용 노동의 임금이 자가 노동의 임금보다 작으면 노동자는 자가 노동으로 빠져 나가려고 할 것이어서 더 오를 것이고, 그 반대라면 노동자들이 계속 사업장에 남아 있기 때문에 고용주는 더 내릴 것이기 때문이다. 그런 점에서 고용사업장에서 임금노동자의 임금은 자기가 자가 노동을 할 때의 임금 곧 자기 노동의 대가 전부를 받게 되는 것이다.

자가 노동의 경우 생산된 부는 토지와 노동(자기 자신)과 자본 각각의 사용대가로 지대, 임금, 이자로 분배되는데, 지대는 조세로 정부에 귀속되고, 이자는 자본 사용의 대가로 귀속되며, 나머지 임금은 자기 자신의 노동의 대가 전부가 될 것이다. 바로 그 자가노동시의 임금수준이 고용노동시의 임금과 같아지기 때문에, 고용노동의 임금은 자기 노동의 대가 전부가 되는 것이다. 더 이상 노동자가 임금을 빼앗기는 노동착취는 존재하지 않게 되는 것이다.

종업원 지주제 강화를 통한 주식회사의 노동자 공유화[편집]

헨리 조지는 <진보와 빈곤>에서 지대조세제 이후 기업의 노동조직이 협동조합 방식으로 변화할 것이며, 중산층 겸 노동자가 등장할 것이라고 아주 짧게 언급했다. "내가 제안한 방식대로 지대를 모두 징수하면 대규모 자본이 투입되는 기업에서는 노동조직이 협동조합 방식을 취하게 되지 않을까 추측한다. 부가 더 평등하게 분산되면 같은 사람이 중산층 겸 노동자가 될 것이기 때문이다."

종업원 지주제는 중산층이 소속 회사의 주주가 되어 회사의 중요 의사결정에 참여한다는 경제제도의 민주화의 측면, 그리고 회사가 발전하는 만큼 주가가 오르고 주식배당금이 높아지기 때문에 노동자들의 자발적이고 적극적인 노동의욕의 증진에 기여한다는 의미에서 회사의 발전과 노동자의 경제적 이익이 함께 간다는 측면에서 바람직하다. 그러나 현재 종업원지주제의 가장 큰 장애는, 노동자 주식보유 비율을 제한한 법규정보다도, 노동자들의 임금수준이 생계 유지와 내집 마련에도 빠듯하여 소속 회사의 주식을 사는 것을 엄두도 내지 못하는 문제, 곧 저임금 문제이다. 지대조세제가 실현되어 곧 노동자가 정당한 임금, 곧 자기 노동의 대가 전부를 받을 수 있게 되면, 저임금 문제를 해결할 수 있기 때문에, 지대조세제는 종업원 지주제 실현을 위한 경제체제적으로 아주 중요한 필요조건이 되는 것이다.

무주택 서민의 ‘내집 마련’과 주택난 해결[편집]

대한민국 주택난의 중요한 원인은 주택가격이 높다는 점과 주택을 지을 택지가 부족하다는 점이다. 주택가격은 택지, 건축자재, 노임 등의 가격으로 구성되는데, 택지가격이 주택가격의 50%를 상회하는 것이 일반적이다. 지대세를 부과하면 택지가격이 거의 0이 되므로, 주택가격이 대폭 낮아지고 따라서 주택건설과 구입이 쉬워진다. 또 지대세를 부과하면 투기 목적으로 토지를 방치하는 일이 없어지므로 택지의 공급이 많아지며, 필요한 규모 이상의 주택을 보유하는 일도 없어지므로 같은 면적의 택지에도 더 많은 주택을 지을 수 있게 된다. 요컨대 지대조세제는 주택난을 해결하는 강력한 제도인 것이다.

생태계 보호 및 환경세에 이론적 토대 제공[편집]

지대조세제와 토지공공임대제는 토지사용의 대가를 사회공동체가 공유하자는 것이고, 환경세제도는 환경사용의 대가를 공유하자는 것이다. 즉 지대조세제와 토지공공임대제 및 환경세제도의 공통적인 철학은, 토지(환경) 사용자로부터 토지(환경)의 사용대가를 사회공동체가 환수한다는 것이다.

자연은 천부(天賦)된 모든 것으로서, 토지(지표면, 전파대역, 위성궤도 등 고정된 자연)와 토지 이외의 천연자원(광물, 석유, 천연 동식물, 오존층 등 고갈 가능 천연자원)과 오염 대상으로서의 환경(공기, 물 등 오염 가능 환경)을 포함한다. 지대조세제를 확대한 자연조세제는 자연 사용대가를 최우선적인 정부수입으로 삼는 조세제도이다. 자연세는 토지세와 천연자원세와 환경세를 합한 것이다. 자연세는 세금이라기보다 배제, 고갈, 오염 등의 대가이다. 자연세의 각 항목별로 그 효과를 살펴 보면, 먼저 토지세의 경우, 지대는 정의롭고 자연스러운 공공수입 원천으로서 지대를 과표로 하고, 세율이 일정한 토지보유세-지대조세제가 이에 해당-는 모든 조세 중 가장 우수하여, 지가와 토지불로소득이 0이 됨에 따라, 토지투기를 근절시키고, 경제활동을 방해하지 않고, 오히려 토지투기와 토지방치가 많은 현실에서는 경제활동을 촉진시키고, 경제활동 방해하는 다른 조세를 지대세만큼 감면하기 때문에 또한 경제활동을 촉진시킨다. 그리고 천연자원세는 자원 절약의 효과가 있고, 환경세는 환경 개선의 효과가 있다.

토지와 천연자원 및 환경의 비교
구분사용 결과형평 비교 대상환수액의 내용
토지배제타인지대
천연자원배제 + 고갈타인 + 후손지대 + 고갈 피해/자원 대체 비용
환경배제 + 오염타인 + 후손지대 + 오염 피해/환경 회복 비용

자본주의, 지공주의, 사회주의 비교[편집]

토지와 자본에 대한 소유 제도 및 폐단/효과 비교
구분자본주의지공주의개혁적 사회주의공산주의
토지사유공유혼합공유
자본사유사유혼합공유
자원배분 결정 주체시장시장혼합계획
폐단/효과토지 투기, 빈부 양극화성장, 분배 모두 상당 정도 달성성장 약화, 분배 어느 정도 달성생산 동기 소멸, 생산력 침체
각 경제 체제가 추구하는 사유와 공유 방식 비교
구분자본주의지공주의개혁적 사회주의공산주의
지대공공개인공공공공개인공공개인
임금공공개인개인공공개인공공개인
이자공공개인개인공공개인공공개인

자본주의는 토지와 자본의 사유를 원칙으로 하고 공산주의는 양자의 당유를 원칙으로 하지만 이는 모두 인간의 상식에 어긋난다. 자본주의에서 토지 사유를 인정하는 것은 그것이 옳기 때문이 아니라 어쩔 수 없이 현실을 긍정한 것이다. 이러한 자본주의 체제에서는 토지 사유로 인한 빈부격차, 토지투기 등 양극화 문제가 그칠 수 없다. 반면 공산주의는 자본을 당유화하는데 이것은 인간의 이기적인 본성을 외면하는 지나친 이상주의다. 자본의 사유화를 막는다면 극히 드문 이타적인 사람을 제외한 거의 대부분의 인간은 자본을 생산하려고 하지 않을 것이기 때문이다. 그러나 지공주의는 자본 사유, 토지 공공을 바탕으로 한다. 즉 노력에 의해 생산한 것에 대해서는 생산자의 사유를 인정하여 효율성을 달성하고 사람의 노력과 무관하게 천부된 토지는 사유 대상에서 제외함으로써 형평성을 달성하자는 것이다. 이렇게 본다면 지공주의는 자본주의라는 정(正), 공산주의라는 반(反)을 지양하는 합(合)에 해당된다. 지공주의는 양대 이데올로기의 단순한 절충이 아니라 장점만을 아우르는 우수한 체제이다. 자본주의를 견제하는 역할을 해 온 공산주의가 퇴조해 버림으로써 자본주의의 병폐가 더욱 심해지지 않을까 염려되고 있는 이 시점에 이와 같은 제 3의 체제는 주목 대상이 된다.

실현 방안[편집]

자본주의에서 지공주의로 이행하는 방안[편집]

토지공공임대제로 가는 방안[편집]

지공주의로 가는 방법 중에서 가장 이해하기 쉬운 방안이다. 모든 토지를 정부 소유로 변경한다. 사유 토지를 정부 토지로 변경할 때 토지 소유자에게 보상이 필요 없다는 주장도 있지만 적절하게 보상해 주면서 이행하는 것도 가능하다. 예를 들어 현재 지가를 30년 또는 50년 분할하여 토지소유자에게 보상해 주는 것이다. 정부 소유가 된 토지를 임대 시장에 내어 놓고 최고 가격 청약자에게 임대해 준다.

지대조세제-국토보유세를 도입하는 방안[편집]

다음과 같은 국토보유세를 도입하는 방안이다.

국토보유세 = 지대 - 등록지가에 대한 이자

국토보유세를 도입하기 위해서는 등록지가, 공시지대, 이자율을 결정해야 한다.

  • 등록지가를 결정하는 방법
1안 등록지가 = 현 토지 소유자가 매입한 시점의 지가
2안 등록지가 = 국토보유세 도입하는 시점의 지가
3안 등록지가 = 1안과 2안 중에서 큰 금액

국토보유세를 처음 도입할 때 등록지가는 위의 3가지 방식 중 하나가 되겠지만 일단 도입하고 나서는 등록지가를 낮추기를 원하는 사용자가 있을 수 있다. 이런 경우 정부가 매각자에게 지가 차액을 보상해 주고 매입자는 등록지가를 낮출 수 있다. 등록지가를 올리는 것은 목돈을 마련하기 어려운 토지수요자에게 불리하게 작용할 수 있고 정부 수입을 줄일 수 있으므로 금지하는 것이 좋다.

  • 공시지대

대한민국은 공시지가는 있지만 공시지대는 없다. 따라서 공시지대제도를 도입하여 모든 토지의 연간 지대를 정하는 것이 필요하다.

  • 이자율

등록지가에 대한 이자를 결정하기 위해 이자율을 정해야 한다. 정부차입금 이자율과 동일하게 가져가는 것이 좋다고 본다.

지대조세제-토지보유세를 올리는 방안[편집]

토지보유세를 올리는 방법에는 세가지가 있다. 즉시 실시, 예고 후 실시, 점진적 실시라는 방법이다. 즉시 실시는 갑자기 어느 시점부터 지대의 100%를 토지보유세로 징수하는 것이다. 예고 후 실시는 지대 100% 징수 시점을 사전에 예고한 후에 유예기간이 지나면 전면적으로 실시하는 방법이다. 점진적 실시는 과도기간을 두어 토지보유세의 세율을 조금씩 올려 가다가 결국 세율이 지대의 100%에 도달하도록 하는 방법이다. 정부의 정책 의지가 흔들리지 않는다는 보장만 있다면 점진적 실시가 가장 좋은 방안이다. 과도기간동안 정부는 기술적인 문제를 보완해 갈 수 있고 국민도 적응 기간을 가질 수 있기 때문이다.

공산주의에서 지공주의로 이행하는 방안[편집]

토지 당소유제를 시행하는 공산주의 국가에서는 토지 사용에 대한 결정권을 토지 사용 주체에게 많이 허용해 주는 토지공공임대제로 가면 된다. 그리고 토지 사용 주체에게 지대를 정확하게 징수한다. 한편 자본에 대해서는 보다 넓게 사유를 허용해 준다.

지공주의자들 혹은 이에 부분적 동의를 표시한 사람들[편집]

같이 보기[편집]

참고 문헌[편집]

각주[편집]

  1. ↑ 최성근 기자, 〈토지공개념 뿌리 ‘지공주의’…“빈부격차 원인은 토지, 공유해야”〉, 《시사저널e》, 2018년 3월 21일
  2. ↑ George, Henry (1879). 〈2〉. 《Progress and Poverty: An Inquiry into the Cause of Industrial Depressions and of Increase of Want with Increase of Wealth》 VI. 2008년 5월 12일에 확인함.
  3. ↑
    Ground-rents are a still more proper subject of taxation than the rent of houses. A tax upon ground-rents would not raise the rents of houses. It would fall altogether upon the owner of the ground-rent, who acts always as a monopolist, and exacts the greatest rent which can be got for the use of his ground. More or less can be got for it according as the competitors happen to be richer or poorer, or can afford to gratify their fancy for a particular spot of ground at a greater or smaller expense. In every country the greatest number of rich competitors is in the capital, and it is there accordingly that the highest ground-rents are always to be found. As the wealth of those competitors would in no respect be increased by a tax upon ground-rents, they would not probably be disposed to pay more for the use of the ground. Whether the tax was to be advanced by the inhabitant, or by the owner of the ground, would be of little importance. The more the inhabitant was obliged to pay for the tax, the less he would incline to pay for the ground; so that the final payment of the tax would fall altogether upon the owner of the ground-rent.
    — 국부론(The Wealth of Nations) Book V, Chapter 2, Article I:,Taxes upon the Rent of Houses:, 10px
  4. ↑ Land Value Taxation: An Applied Analysis, William J. McCluskey, Riël C. D. Franzsen
  5. ↑ 이동:가 나 Bill Vickrey - In Memoriam
  6. ↑ “'Land Tax' and high land prices in Hong Kong”. 《Policy Papers》. Hong Kong Democratic Foundation. 2008년 9월 20일에 원본 문서에서 보존된 문서. 2008년 5월 12일에 확인함.
  7. ↑ 해당 토지를 낮은 등급으로 사용
  8. ↑
    불행히도 헨리 조지와 같은 사람은 드물다. 그 누구도 이보다 더 지적 날카로움, 예술적 형식, 정의에 대한 열정적인 사랑이 아름답게 합쳐져 있는 것을 찾을 수 없을 것이다.(Men like Henry George are rare unfortunately. One cannot imagine a more beautiful combination of intellectual keenness, artistic form, and fervent love of justice.)
    • 펜실베니아주 여성이 보낸 헨리 조지에 대한 편지에 대한 답장
    “저는 헨리 조지의 책 대부분을 특별한 관심을 가지고 읽었으며, 이 책의 주된 골격은 반박할 수 없는 관점을 대표한다고 믿습니다. 특히 빈곤의 원인에 관하여서는 더욱 그렇습니다.(I have read for most parts Henry George's book with extraordinary interest and I believe, that its main outline represents an indisputable point of view, particularly with regard to the cause of the poverty.)”
  9. ↑ http://www.wealthandwant.com/docs/Buckley_HG.html William F. Buckley, Jr. Transcript of an interview with Brian Lamb, CSpan Book Notes, April 2-3, 2000
  10. ↑ “Winston Churchill: Land Price as a Cause of Poverty”. 2001년 12월 17일에 원본 문서에서 보존된 문서. 2001년 12월 17일에 확인함.
  11. ↑ Transcript of a speech by Darrow on taxation
  12. ↑ 1942년 헨리 포드와의 인터뷰 내용
    1인치의 흙도, 한 톨의 옥수수도, 심지어는 잡초조차도 그냥 버려지지 않는 시대가 올 것이다. 그러면 모든 미국 가정은 토지를 소유할 수 있게 된다. 우리는 헨리 조지가 말했듯이, 놀고 있는 모든 땅에 세금을 부과해야 한다. 세금을 무겁게 부과해야 한다. 그리하여 그 소유자들이 그 땅을 생산적으로 만들도록 말이다.(The time will come when not an inch of the soil, not a single crop, not even weeds, will be wasted. Then every American family can have a piece of land. We ought to tax all idle land the way Henry George said — tax it heavily, so that its owners would have to make it productive)
  13. ↑ People's Budget
  14. ↑ “The Life of Henry George, Part 3 Chapter X1”. 2009년 9월 15일에 원본 문서에서 보존된 문서. 2009년 6월 30일에 확인함.
  15. ↑ Co-founder of the Henry George Club Archived [날짜 없음], - Archive.is, Australia.
  16. ↑ “Justice for Mumia Abu-Jamal”. 2007년 8월 6일에 원본 문서에서 보존된 문서. 2009년 6월 30일에 확인함.
  17. ↑ Andelson Robert V. (2000), Land-Value Taxation Around the World: Studies in Economic Reform and Social Justice Malden, MA:Blackwell Publishers, Inc. Page 359.
  18. ↑ Spence, Alan (1993), Sun Yat Sen -- Revolutionary Land Reformer, Land & Liberty, July-August 1993
  19. ↑ .Article on Tolstoy, Proudhon and George. Count Tolstoy once said of George, "People do not argue with the teaching of George, they simply do not know it."
  20. ↑ Archimedes [1], an article originally bylined "Twark Main"
  21. ↑ Arcas Cubero, Fernando: El movimiento georgista y los orígenes del Andalucismo: análisis del periódico "El impuesto único" (1911-1923). Málaga: Editorial Confederación Española de Cajas de Ahorros, 1980. ISBN 84-500-3784-0

외부 링크[편집]

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