Taxation Of Business -- See Business tax Here are entered works on a form of tax, largely European,levied on commercial establishments by volume of business, such as the German "Gewerbesteuer" or the French "Patentes."
Taxation Of Land Values -- See Land value taxation Here are entered works on the taxation of the value of land exclusive of buildings and other improvements. Works on the land tax as the sole source of a government's tax revenue are entered under Single tax.
