Optional Geoism -- With No Losers
An Overview
Gavin R. Putland
[A proposal prepared in May, 2005 by Dr. Gavin R.
Putland, Communications
Officer of Prosper Australia (Melbourne)]
The attached implementation model is intended to transform geonomics
from a historical relic into an unstoppable juggernaut. Its key
features are:
- Participation in the new tax system is OPTIONAL; taxpayers can
stay with the old system if they wish. (So any opponents of the
reform will have a hard time explaining why they want to deprive
the people of CHOICE.)
- The LVT threshold for each site is set so that the owner for
the time being gets a 5% tax cut on joining the new system. Thus
the "SITE THRESHOLD" can vary from site to site. But
each site is subsequently traded with its site threshold attached.
The LVT and the threshold apply to each future owner who is under
the new system at the time of acquisition of the site; but the
threshold is recalculated if a future owner joins the new system
DURING the period of ownership.
- If the tenant of a site joins the new system, that tenant pays
a "SITE ANNUITY" calculated to give the tenant an
initial 5% tax cut. The site annuity is NOT linked to the value of
the site; it is a fixed annuity (not even indexed for inflation),
payable by the tenant but collected and remitted by the landlord.
(Of course, the more site annuity the landlord collects, the less
ground rent can be charged on top of it. So the site annuity
ultimately falls on the landlord; if it were remitted to the
revenue office by the tenant, it would be an INDIRECT LAND TAX.)
The site is subsequently traded with its site annuity attached.
The site annuity is payable by each future tenant who is under the
new system at the time of moving to the site, but is recalculated
if a future tenant joins the new system DURING the period of
tenancy.
- Compensation for the 5% loss of revenue depends on faster
economic growth and reduced welfare expenditure under the new
system.
The universal 5% tax cut amounts to a promise of no losers, and the
promise is enforced by the optionality of the new system, making it
politically safe to introduce a highly geocratic system in one step.
From a traditional geocratic viewpoint, the site annuity may seem
ideologically suspect. It shouldn't. Under the existing regime,
productivity taxes on tenants reduce their capacity to pay rent and
are consequently shifted onto landlords, doing much economic and
social damage on the way; in other words, they are highly inefficient
and inequitable INDIRECT LAND TAXES. When all these taxes are replaced
by an annuity attached to each site, the shifting process is made as
simple as possible, eliminating the undesirable side-effects. So IF
the site annuity were remitted by tenants, it would be the best
possible INDIRECT land tax. But when landlords are made responsible
for remitting it, it becomes a DIRECT land tax -- very ideologically
sound! Admittedly, the site annuity is payable only when there's a
tenant on the site and the tenant is under the new system. But the
site annuity is accompanied by a heavy conventional LVT which, as
usual, gives ample incentive to seek tenants.
Moreover, the site annuity is ESSENTIAL because, in its absence:
- Tenants (in the first instance) would get a tax cut of much
more than 5%, so that land owners (in the first instance) would
have to be losers in order to make up the lost revenue. So the new
system couldn't be optional, because if it were, only tenants
would join it, and the revenue formerly contributed by them would
be lost and not replaced. But if the new system were compulsory,
land owners would oppose it. Deja vu.
- The initial tax cut for tenants would increase their bidding
power, causing them to drive up rents, hence land prices. Prices
might overshoot; but even if they did not, such a massive shock to
the most important asset market would undermine any assurances
about who would or would not be a loser. Opponents of the reform
would make apocalyptic noises about tenants and first-time buyers
being priced out of the market, landlords being hit by secondary
increases in land value tax and shifting them onto tenants... Deja
vu.
So the site annuity is there to stay.
Another aspect of the model that might disturb geocrats is the
apparent tolerance of speculation, as expressed in the statement:
... purely speculative holding of land-like assets would
be discouraged. But, as the speculators wouldn't be obliged to join
the new system, that effect would be minimal.
The catch, of course, is that by failing to join the new system, the
speculators will leave themselves isolated and exposed. Thus the
OPTIONALITY of the new system sows the seeds of an electoral revolt
against speculators, without giving the speculators any ammunition in
the mean time.
The forces driving voluntary adoption of the new system, apart from
the obvious 5% tax saving, would include:
- The desire of businesses to reduce their COMPLIANCE COSTS and
MARGINAL COSTS, either to gain a competitive edge or to remain
competitive with other businesses that have already made the move;
- The desire of upwardly mobile wage/salary earners to reduce
their MARGINAL TAX RATES;
- The desire of job seekers to reduce the compliance costs
associated with hiring them, and thereby make themselves MORE
EMPLOYABLE.
Moreover, when one country implements this plan, its industries,
being relieved of compliance costs and tax-related variable costs,
will become more internationally competitive, prompting other
countries to follow suit in order not to fall behind.
The current version of the model NO LONGER INCLUDES A CITIZENS'
DIVIDEND (apologies to Jeff. J. Smith), because that made the system
too hard to explain to voters. But a no-losers reform of social
security, including a citizens' dividend, can be implemented at some
future time, and can be made budget-neutral and free of losers by a
one-off adjustment of site thresholds and site annuities and
(optionally) the LVT rate.
The attached is the generic version ("international edition")
of the model. I envisage that many fellow geocrats, perhaps including
the present addressees, will want to edit the generic version into
various national, state and local editions suitable for implementation
by particular governments in particular places. I have already
produced an Australian Federal Edition, which is expected to be
released mid-year following a multi-stage process of editing and
small-group testing. But there is still time to incorporate feedback
from you.
Included as appendices to the generic version are four "fact
sheets" explaining the system from the viewpoints of four
important interest groups. I expect that when the national, state and
local editions of the implementation model are produced, the
appropriately edited fact sheets will become separate documents (as
they are for the Australian Federal Edition).
The implementation model seems to have instilled a new "can do"
attitude in those Australian geocrats who know about it. I'm hoping
that the overseas reaction will be similar.
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