文档介绍：本科毕业论文(设计)
外文翻译
原文:
land value tax:worth the transition
land tax:a better way
Land Value Taxation is an annual tax on the market rental value of would be levied as a fixed rate,Muellbauer suggests % in chaper taxes the given value of the land,not the development that has occurred on it,and does so whether or not the land has been has,therefore,a number of advantages over other forms of taxation and addresses a number of the concerns raised obove,especially incentives,equity and economic efficiency.
As an annual charge on the rental value of the land,LVT would not be a tax on transaction and therefore outlined above,not only would this conflict less with government policy to deliver an increase in the rate of housebuilding,it could actively promote it by providing incentives for local anthorities to encourage annual tax on the market rental value of the land-levied regardless of the land use or development on it-would further promote the re-use of brownfield land because a vacant site would still incur an annual ,some argue it could also promote more sustainable patterns of development by encouraging businesses to locate in less prosperous regions as the market value of land would be pared to more prosperous regions(LVT Campaign,2002).
LVT also has the benefit of capturing the increase in private wealth that accure through public an annual fixed rate,revenues would rise as the land’s market value(and therefore tax base) theory,therefore,there it could provide an automatic revenue stream to help fund infrastructure projects.
There is the need for some caution, of land taxation have been tried Table 1 outlines,there have been four attempts since World War previous taxes have aimed to capture windfall gains from both the granting of planning permission and also in the case of the Development Land Tax,from development reason