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Classification of Land for Taxation

Quarterly Journal of Economics 1927 42(1), 94
Classification of property for taxation needs to be extended to land, 95. — Land value exceeds capitalization of economic rent, 96.— How tax on market value of land promotes wasteful utilization, 98.— What is the remedy? The Single Tax Solution, the Socialist Solution, 101.—The income tax, 103. — The European cadastral method of taxing land, 104. — A modification of the European method proposed, 107. — Benefits illustrated from subdivision land, 109. — A classified land tax and city planning, 112. — Desirability of an increment tax, 115.

Commercial Policy in Post-War Europe: Reciprocity Versus Most-Favored-Nation Treatment

Quarterly Journal of Economics 1927 41(3), 441
I. The situation before the war: The Cobden treaty and the general-conventional system, 443. — The double-schedule system, 444. — Opposition to the most-favored-nation clause, 445. — II. Principles under discussion after the peace, 446. — The right of access to raw materials, 447. — Freedom of transit, 448. — Equality of trade conditions, 449. — The treaty provisions and their effects, 450. — III. France's espousal of reciprocity, 456. — Influence on policies of other countries, 457. — Genoa conference of 1922, 458. — IV. Movements for a multilateral arrangement, 462. — Brussels conference of 1920, 462. — Barcelona conference of 1921, 463. — V. Development of most-favored-nation agreements in negotiations between individual states, 466. — The International Economic Conference of 1927, 469.