资源描述：
《土地增值税：值得转变吗【外文翻译】》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、本科毕业论文（设计）外文翻译原文：landvaluetax:worththetransitionlandtax:abetterwayLandValueTaxationisanannualtaxonthemarketrentalvalueofland.Itwouldbeleviedasafixedrate,Muellbauersuggests0.5%inchaperthree.Ittaxesthegivenvalueoftheland,notthedevelopmentthathasoccurredonit,anddoessowhethe
2、rornotthelandhasbeensold.Ithas,therefore,anumberofadvantagesoverotherformsoftaxationandaddressesanumberoftheconcernsraisedobove,especiallyincentives,equityandeconomicefficiency.Asanannualchargeontherentalvalueoftheland,LVTwouldnotbeataxontransactionandthereforedevelopmen
3、t.Asoutlinedabove,notonlywouldthisconflictlesswithgovernmentpolicytodeliveranincreaseintherateofhousebuilding,itcouldactivelypromoteitbyprovidingincentivesforlocalanthoritiestoencouragedevelopment.Anannualtaxonthemarketrentalvalueoftheland-leviedregardlessofthelanduseord
4、evelopmentonit-wouldfurtherpromotethere-useofbrownfieldlandbecauseavacantsitewouldstillincuranannualcharge.Indeed,someargueitcouldalsopromotemoresustainablepatternsofdevelopmentbyencouragingbusinessestolocateinlessprosperousregionsasthemarketvalueoflandwouldbelowercompar
5、edtomoreprosperousregions(LVTCampaign,2002).LVTalsohasthebenefitofcapturingtheincreaseinprivatewealththataccurethroughpublicinvestment.Asanannualfixedrate,revenueswouldriseastheland’smarketvalue（andthereforetaxbase）increase.Intheory,therefore,thereitcouldprovideanautomat
6、icrevenuestreamtohelpfundinfrastructureprojects.Thereistheneedforsomecaution,however.Formsoflandtaxationhavebeentriedbefore.AsTable1outlines,therehavebeenfourattemptssinceWorldWarTwo.Theseprevioustaxeshaveaimedtocapturewindfallgainsfromboththegrantingofplanningpermission
7、andalsointhecaseoftheDevelopmentLandTax,fromdevelopmentitself.Manyreasonshavebeenadvancedfortheirfailure.Somecomplainoftheircomplexityandthefactthatnoneofthemweregiventimetobed-in(ConnellanandLichfield,2000).Othersalsopointtothefactthatdevelopersandlandowernersoftenwaite
8、dforachangeofgovernment(usuallyfromLabourtoConservative)astherewaswidespreadoppositionamongstthisgroupa
