218 



SCIENCE. 



[Vol. IX., No. 213 



COMPARATIVE TAXATION. 

 In the last of two articles, entitled the ' Relative 

 strength and weakness of nations,' which appeared 

 in the February number of the Century magazine, 

 Mr. Edward Atkinson treats of the burden of tax- 

 ation in various countries, and makes an estimate 

 of the "relative proportion of the assumed pro- 

 duct per capita which is absorbed by national tax- 

 ation only." It will be noticed that Mr. Atkinson 

 confines himself to national taxation, including 

 under that head, presumably, the taxec of the in- 

 dividual German states, as well as of the empire. 

 Such a comparison may be of value, bvit it is evi- 

 dent that it can afford no criterion of the com- 

 parative burden of taxation in the various coun- 

 tries unless national taxes should form, approxi- 

 mately at least, a like proportion of the total taxes 

 in each. As a matter of fact, the relative propor- 

 tions of national and local taxes vary greatly with 

 the different countries, local taxes being a much 

 more important element in the United States than 

 in the countries of Europe. In the latter, espe- 

 cially in the case of such centralized governments 

 as that of France, revenue derived from national 

 taxation is employed for purposes which here 

 come under state or local jurisdiction. Therefore, 

 though we should admit, as Mr. Atkinson main- 

 tains, that national taxes absorb a smaller propor- 

 tion of the product in this than in other countries, 

 it would by no means follow that the burden of 

 taxation was lighter in the United States than in 

 European nations. Mr. Atkinson would nowhere 

 seem to affirm this conclusion, but his statements 

 are misleading, from the fact that he neglects the 

 consideration of the very important element of 

 local taxation, — the only reference to the ques- 

 tion tending to add to the wrong impression, — 

 for he says, in speaking of what proportion of the 

 total product is left to the producer after the de- 

 duction of national taxes, "In considering these 

 remainders after national taxes have been set off, 

 it must be borne in mind tha t municipal taxation 

 as well as profits doubtless take a larger propor- 

 tion in the poorer countries than in the richer 

 ones." 



In addition to his neglect of local taxation, Mr. 

 Atkinson appears to have made another important 

 oversight in failing to take into consideration the 

 difference in the methods of obtaining revenue 

 which exists among the various countries. In the 

 United States, government depends almost entirely 

 upon taxation for its support, but many of the 

 European nations derive a considerable portion of 

 their revenue from the profits on public under- 

 takings, such as the telegraph, railroads, public 

 domains, mines, etc. In the Deutsche Rundschau 

 for January, 1885, Professor Richard von Kauf- 



mann makes the following estimate of the propor- 

 tions of receipts which come from taxes in the 

 countries mentioned : — 



o S « 

 $.B 9. 

 £2o 



Germany (empire and states) 



Italy 



Austria-Hungary 



Russia 



Great Britain 



France 



Mr. Atkinson appears to have substituted total 

 revenue for receipts from taxes, for otherwise it is 

 impossible to understand how he can have ob- 

 tained the figures which he gives. He estimates 

 the per capita national taxation in the countries 

 given as follows : United States, not over $6 ; 

 Italy, $10.42 ; Holland, $10.90 ; Belgium, $11 ; 

 Great Britain. $11.80; Germany, $12; France, 

 $18. 



It is interesting, in comparison with the above, 

 to make an estimate taking into consideration 

 local taxation and the distinctions in the sources 

 of revenue, which will show the average per capita 

 tax paid by a citizen of New York and Berlin 

 respectively for all purposes, local, state, and na- 

 tional or imperial. The following statement is 

 based on the 'Almanach de Gotha' for 1886, a 

 statement of the Berlin budget for 1886-87 which 

 appeared in Bradstreefs for March 20, 1886, and 

 the report of the comptroller of the City of New 

 York for 1884. 



While these sources do not correspond exactly 

 in time, they will afford results very nearly true. 

 The per capita national tax in the United States, 

 which Mr. Atkinson says does not exceed $6, is 

 placed at $5.50, and the population of New York 

 is estimated at 1,350,000. In Berlin the taxes are 

 as follows : — 



Imperial tax (exclusive of state contribu- 

 tions) $ 2.03 



Prussian tax (including contribution to the 



imperial treasury) 3.44 



City tax 5.35 



Total 10.82 



The owner of a house connected with the sew- 

 age system is charged one per cent on the income 

 from the house, which payment amounts to about 



