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Encyclopedia Britannica



BETTERMENT (i.e. " making better," as opposed to " worsement ")

This article appears in Volume V03, Page 832 of the Encyclopedia Britannica.

Encyclopedia Britannica - Main :: BER-BLA
BETTERMENT (i.e. " making better," as opposed to " worsement ") , a general
term
 , used particularly in connexion with the increased value given to real
property
  by causes for which a
tenant
  or the public, but not the owner, is responsible; it is thus of the nature of unearned increment." When, for instance, some public improvement results in raising the value of a piece of private
land
 , and the owner is thereby " bettered " through no merit of his own, he gains by the
betterment
 , and many economists and politicians have sought to arrange, by
taxation
  or otherwise, that the increased value shall come into the
pocket
  of the public rather than into his. A
betterment
  tax would be so assessed as to divert from the owner of the
property
  the profit
thus accruing " unearned " to him. (See also COMPENSATION.) The whole problem is one of the incidence of
taxation
  and the question of
land
  values, and various applications of the principle of betterment have been tried in America and in
England
 , raising considerable controversy from time to time.
See A. A. Baumann, Betterment, Worsement and Recoupment (1894).


End of Article: BETTERMENT (i.e. " making better," as opposed to " worsement ")


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