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1、TaxationofLandinAustriaAuthor(s):JohnV.vanSickleSource:TheJournalofLand&PublicUtilityEconomics,Vol.1,No.2(Apr.,1925),pp.215-225Publishedby:UniversityofWisconsinPressStableURL:http://www.jstor.org/stable/3139114Accessed:19-04-201507:07UTCYouruseoftheJSTORarchiveindicatesyouracceptanceof
2、theTerms&ConditionsofUse,availableathttp://www.jstor.org/page/info/about/policies/terms.jspJSTORisanot-for-profitservicethathelpsscholars,researchers,andstudentsdiscover,use,andbuilduponawiderangeofcontentinatrusteddigitalarchive.Weuseinformationtechnologyandtoolstoincreaseproductivity
3、andfacilitatenewformsofscholarship.FormoreinformationaboutJSTOR,pleasecontactsupport@jstor.org.UniversityofWisconsinPressiscollaboratingwithJSTORtodigitize,preserveandextendaccesstoTheJournalofLand&PublicUtilityEconomics.http://www.jstor.orgThiscontentdownloadedfrom128.54.84.41onSun,19
4、Apr201507:07:47UTCAllusesubjecttoJSTORTermsandConditionsTAXATIONOFLANDINAUSTRIAByJOHNV.VANSICKLEarepaidnormallyoutofInthesecondcase,obviously,thepublicTAXESincome.Itwouldseemsensible,treasurysuffers.Duringthetransitiontherefore,tolevythemdirectlyfromahighleveltoalowlevelofagainstincome
5、.Experience,however,prices,thepositionofthetaxpayerishasshownthatthisisdifficultinthecaseparticularlyhard.Landvaluesremainoflandincome.Innocountryandathighforsometime,duetothebeliefnotimehaveassessorsbeenabletode-thatthenewsituationistemporary.termineaccuratelythetruelandincomeTaxes,th
6、erefore,remainattheoldoffarmers,andtheyhavesucceededlevelorevenincrease,despitethefacthardlybetterwithurbanrealestatethatlandincomesaredeclining.Thisowners.Whereleaseholdpredomi-isonereasonfortheexorbitanttaxes,nates,asinEngland,asatisfactorysub-asmeasuredagainstincome,whichthestitutei
7、spossible.Elsewhere,however,farmerhashadtopayduringthelastsomeindicationofincome,ratherthanfewyears.trueincome,mustbeused.Sincecapitalvalueismerelyanindi-IntheUnitedStatesthecapitalvaluecationoflandincome,itmaybeofin-oflandisthusused.Thefrequencyofteresttoexamineindiciausedelsewhere.