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Oil and Gas: The Unfinished Tax Reform

In the heady early ’70s, many of us sensed that tax reform was finally on its way. The sleepy public had awakened to its true interests. One of the few solid results of that climacteric was victory over the depletion allowance. For years this had been the quintessential loophole, the symbol and a citadel of special privilege: it was preferential; . . . → Read More: Oil and Gas: The Unfinished Tax Reform

Two Centuries of Economic Thought on Taxation of Land Rents

Professor Harry G. Brown often complained of a “conspiracy of silence” against the land tax idea. Certainly it has received more silence than its due, yet it would be hard to find a topic on which so many economists have rendered opinions and taken positions over the last two hundred years. I group these writers under five headings, according to their . . . → Read More: Two Centuries of Economic Thought on Taxation of Land Rents