Assuming that a tax increase is necessary, it is clearly preferable to impose the additional cost on land by increasing the land tax, rather than to increase the wage tax - the two alternatives open to the City (of Pittsburgh). It is the use and occupancy of property that creates the need for the municipal services that appear as the largest item in the budget - fire and police protection, waste removal, and public works. The average increase in tax bills of city residents will be about twice as great with wage tax increase than with a land tax increase.

One finds limits by pushing them.

All correct reasoning is a grand system of tautologies, but only God can make direct use of that fact

Human beings, viewed as behaving systems, are quite simple. The apparent complexity of our behavior over time is largely a reflection of the complexity of the environment in which we find ourselves.

Learning results from what the student does and thinks, and only from what the student does and thinks. The teacher can advance learning only by influencing the student to learn.

Creativity is no less challenging or exciting when the mystery is stripped from the creative process. The most beautiful flowers grow under careful cultivation from common soil.

A wealth of information creates a poverty of attention.