Concept
Impôt sur la terre
Concepts associés (31)
Taxe foncière
La taxe foncière est un impôt local dû tous les ans par le propriétaire ou l'usufruitier d'un bien immobilier. Selon une étude commandée par la Fédération des promoteurs immobiliers (FPI) en 2014, la France a, en Europe, « la fiscalité la plus élevée en matière d'impôts locaux liés au logement : taxe foncière et taxe d'habitation ». Selon une étude de Coe-Rexecode, comparant la fiscalité de 5 pays européens, en 2012, le taux français d'impôts fonciers et immobiliers est le plus élevé avec 2,6 % du PIB devant le Royaume uni 1,6 %, l'Italie 1,4 %, l'Espagne 1,1 % et l'Allemagne 0,4 %.
Progrès et Pauvreté
Progrès et pauvreté : enquête sur la cause des crises industrielles et de l'accroissement de la misère au milieu de l'accroissement de la richesse, le remède (Progress and Poverty: An Inquiry into the Cause of Industrial Depressions and of Increase of Want with Increase of Wealth: The Remedy) est un livre écrit par le théoricien social et économiste Henry George, paru en 1879. Il se concentre sur les questions suivantes : pourquoi la pauvreté accompagne-t-elle le progrès économique et technologique, et pourquoi les économies affichent-elles une tendance aux cycles d'expansion et de récession.
Law of rent
The law of rent states that the rent of a land site is equal to the economic advantage obtained by using the site in its most productive use, relative to the advantage obtained by using marginal (i.e., the best rent-free) land for the same purpose, given the same inputs of labor and capital. The law of rent was formulated by David Ricardo around 1809, and presented in its most developed form in his magnum opus, On the Principles of Political Economy and Taxation. This is the origin of the term "Ricardian rent".
Liberal welfare reforms
The Liberal welfare reforms (1906–1914) were a series of acts of social legislation passed by the Liberal Party after the 1906 general election. They represent the emergence of the modern welfare state in the United Kingdom. The reforms demonstrate the split that had emerged within liberalism, between emerging social liberalism and classical liberalism, and a change in direction for the Liberal Party from laissez-faire traditional liberalism to a party advocating a larger, more active government protecting the welfare of its citizens.
Taxation optimale
La théorie de la taxation optimale est un ensemble de théories économiques qui dégagent des règles permettant au système de taxation de minimiser les distorsions et les inefficacités économiques. Les taxes générèrent des distorsions économiques car les agents économiques réagissent et modifient leur comportement. Par exemple, une taxe sur le travail peut inciter les individus à travailler moins qu'ils ne le désireraient, ou même de renoncer à un emploi.
Impôt sur la fortune
vignette|Impot L’impôt sur la fortune est un impôt individuel appliqué non pas sur un revenu ou une transaction, mais sur le patrimoine, en fonction de la valeur de tout ou partie des biens d'une personne. Il n'est appliqué au niveau national que dans quelques pays à travers le monde et , selon l'ONG Oxfam. Ses partisans invoquent la redistribution des richesses, tandis que ses adversaires sont opposés à cette redistribution forcée ou jugent que cet impôt ne permet pas d'atteindre cet objectif et appauvrit souvent le pays in fine par l'expatriation fiscale.
Ground rent
As a legal term, ground rent specifically refers to regular payments made by a holder of a leasehold property to the freeholder or a superior leaseholder, as required under a lease. In this sense, a ground rent is created when a freehold piece of land is sold on a long lease or leases. The ground rent provides an income for the landowner. In economics, ground rent is a form of economic rent meaning all value accruing to titleholders as a result of the exclusive ownership of title privilege to location.
Fred Foldvary
Fred Emanuel Foldvary (May 11, 1946 – June 5, 2021) was a lecturer in economics at San Jose State University, California, and a research fellow at The Independent Institute. He previously taught at Santa Clara University and other colleges. He was also a commentator and senior editor for the online journal The Progress Report and an associate editor of the online journal Econ Journal Watch. He served on the board of directors for the Robert Schalkenbach Foundation.
Market distortion
In neoclassical economics, a market distortion is any event in which a market reaches a market clearing price for an item that is substantially different from the price that a market would achieve while operating under conditions of perfect competition and state enforcement of legal contracts and the ownership of private property. A distortion is "any departure from the ideal of perfect competition that therefore interferes with economic agents maximizing social welfare when they maximize their own".
Consumption tax
A consumption tax is a tax levied on consumption spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption taxes are usually indirect, such as a sales tax or a value-added tax. However, a consumption tax can also be structured as a form of direct, personal taxation, such as the Hall–Rabushka flat tax. A value-added tax applies to the market value added to a product or material at each stage of its manufacture or distribution.