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All Taxes Come Out of Rent (ATCOR) is a central theory of the heterodox Georgist school of political economy. Predecessor theories to ATCOR were developed by John Locke, the physiocrats, Adam Smith, and H. Bronson Cowan. In 1998, Mason Gaffney formalized the acronym and theory, describing ATCOR as follows:
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land tax taxes capital labor gaffney supply elastic theory new revenue rents taxation mason rent physiocrats economic smith city concept
| Subject | Predicate | Object | Confidence | Src |
|---|---|---|---|---|
| human migration | instance of | This means that income from land ultimately absorbs most of the income gains caused by tax cuts on labor and capital in the long run.Elastic supply of labor and capitalThe suppl… | 0.80 | text |
| shifts in the employment rate | instance of | This means that income from land ultimately absorbs most of the income gains caused by tax cuts on labor and capital in the long run.Elastic supply of labor and capitalThe suppl… | 0.80 | text |
| and the availability of jobs | instance of | This means that income from land ultimately absorbs most of the income gains caused by tax cuts on labor and capital in the long run.Elastic supply of labor and capitalThe suppl… | 0.80 | text |
| human migration | instance of | Elastic supply of labor and capitalThe supply of labor is affected by events | 0.80 | text |
| shifts in the employment rate | instance of | Elastic supply of labor and capitalThe supply of labor is affected by events | 0.80 | text |
| and the availability of jobs | instance of | Elastic supply of labor and capitalThe supply of labor is affected by events | 0.80 | text |
| ATCOR | related to Analogous principles with other forms of taxation | The | 0.60 | section |
| ATCOR | related to Analogous principles with other forms of taxation | Gaffney | 0.60 | section |
| ATCOR | related to Criticism | Criticism | 0.60 | section |
| ATCOR | related to Criticism | Gaffney | 0.60 | section |
| ATCOR | related to Criticism | It | 0.60 | section |
| ATCOR | related to Criticism | Georgists | 0.60 | section |
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