This book describes how to tax economic rents. Economic rents are permanent above normal profits. Taxes on economic rents are considered by economists to be an ideal tax. This means that there are no distortions when the tax is applied. The currently applied taxes have distortions that shift the burden of tax onto the economically weak, reduce investment, reduce growth, increase unemployment, and apply an invisible "tax on tax" that reduces the amount of tax revenue that can be raised. Economic rent taxes are free of these harmful effects.

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