Arazi Tekelini Sınırlama ve Arazi Rantlarını Vergilendirme Üzerine Henry George’un Tek Vergi Önerisi

Year 2025, Volume: 27 Issue: 1, 256 - 269, 03.03.2025

Coşkun Can Aktan , Abdülhamid Özgün Birkalan

Abstract

Bu çalışma 19. Yüzyılda yaşamış önemli iktisat filozoflarından biri olan Henry George'un arazi tekeli ve bundan doğan rantın vergilendirilmesine dair görüşlerini incelemeyi amaçlamaktadır. Henry George 1879 yılında İlerleme ve Yoksulluk adlı eserini yayınladı. Henry George arazi tekelinin zenginlerle yoksulluk arasındaki dengesizliğin nasıl bir piramit toplumu yarattığını inceleyerek toplumdaki yoksulluğu ve eşitsizliği çözmek için “tek vergi” olarak bilinen bir rant vergisi önerdi. Henry George’un ana gayesi mülkiyet hakkını ihlal etmeksizin arazinin değeri ve ayrıca arazinin değerlenmesinden ortaya çıkacak olan rantı vergilendirmekti. George tüm devlet gelirinin arazinin tam kira değeri ve o değerdeki artış (rant) üzerinden alınacak bir vergi üzerinden sağlanabileceği görüşünü savunuyordu. Henry George’un bu görüşleri birçok bilim insanı ve düşünür tarafından takdirle karşılanmış ve desteklenmiştir. 1921 yılında Nobel Fizik Ödülü ile taltif edilen ve Isaac Newton gibi dünyanın en büyük ünlü fizik ve matematik dehası olarak kabul edilen Albert Einstein bunların başında gelmektedir. Öte yandan Henry George’un İlerleme ve Yoksulluk kitabındaki fikirlerine ve spesifik olarak da tek vergi önerisine olumsuz bakan düşünür ve yazarların da bulunduğu göz ardı edilmemelidir. Henry George'un yazılarından ilham alan akım Georgizm olarak bilinmektedir. Georgizm John Locke’un mülkiyet hakları felsefesini esas alan; insanların kendi emeklerini ortaya koyarak ürettikleri değere sahip olmaları gerektiğini savunan bir liberal felsefedir. Henry George’un fikirlerinin temelinde başta John Locke ve Adam Smith’in özgürlükçü fikirleri hakimdir. Fizyokrasi adı verilen iktisadi düşüncenin de Georgizm’e katkı sunan bir görüş olduğunu ifade etmek gereklidir.

Keywords

Henry George, Georgizm, Tek Vergi

Henry George’ Sıngle Tax Proposal For The Abolıtıon Of Land Monopoly And Taxatıon Of Land Rent

Abstract

This paper aims to explore the views of Henry George, the famous economic philosopher of the 19th century, on single tax idea. Henry George published Progress and Poverty (1879), in which he argued how land ownership and land monopoly create a pyramid society, whereby the rich to live off the poor. He proposed a single land tax to solve the poverty and inequality in the society. According to him all government revenues should be derived from a tax equivalent to the full rental value of land. These views of Henry George were appreciated and supported by many scientists and philosopher. Albert Einstein, who was awarded the Nobel Prize in Physics in 1921 and is regarded as the world's greatest famous physics and mathematics genius like Isaac Newton, is one of them. On the other hand, it should not be ignored that there are also thinkers and writers who are negative about Henry George's ideas in the book Progress and Poverty and specifically the single tax proposal. The movement inspired by Henry George’ writings came to be known as Georgism. Georgism, which is based on John Locke's philosophy of property rights, is a liberal philosophy that argues that people should have the value they produce by putting forth their own labor. Henry George's ideas are based primarily on the libertarian ideas of John Locke and Adam Smith. It is necessary to state that the economic thought called physiocracy is also an idea that contributes to Georgism.

Keywords

Henry George, Georgism, Single Tax

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