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.
Herbert SimonSolving a problem simply means representing it so as to make the solution transparent.
Herbert SimonBecause he treats the world as rather empty and ignores the interrelatedness of all things (so stupefying to thought and action), administrative man can make decisions with relatively simple rules of thumb that do not make impossible demands upon his capacity for thought.
Herbert SimonEngineering, medicine, business, architecture and painting are concerned not with the necessary but with the contingent - not with how things are but with how they might be - in short, with design.
Herbert SimonThe simplest scheme of evolution is one that depends on two processes; a generator and a test. The task of the generator is to produce variety, new forms that have not existed previously, whereas the task of the test is to cull out the newly generated forms so that only those that are well fitted to the environment will survive.
Herbert Simon