Land and Taxation: 2nd Edition

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Nicolaus Tideman PhD 978-1916517028 Shepheard-Walwyn 2023

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With an updated introduction by Fred Harrison, Shepheard Walwyn has now published this classic book as an eBook. Economists know that the optimum conditions for private enterprise are achieved when taxes on the earned incomes of labour and capital are reduced to zero but, because neoclassical economic theory insists on treating land as capital, they dismiss the obvious alternative to taxing labour and capital – the unearned income from land. 

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