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unearned increment
Unearned increment is an increase in the value of land or any property without expenditure of any kind on the part of the proprietor; it is an early statement of the notion of unearned income. It was coined by John Stuart Mill, who proposed taxing it. Mill's concept was refined and developed by nineteenth-century economist Henry George in his book ''Progress and Poverty'' (1879).
==See also==
Increment Value Duty
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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