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1、本科毕业论文（设计）外文翻译原文：landvaluetax:worththetransitionlandtax:abetterwayLandValueTaxationisanannualtaxonthemarketrentalvalueofland.Itwouldbeleviedasafixedrate,Muellbauersuggests0.5%inchaperthree.Ittaxesthegivenvalueoftheland,notthedevelopmentthathasoccurredonit,anddoessowhether
2、ornotthelandhasbeensold.Ithas,therefore,anumberofadvantagesoverotherformsoftaxationandaddressesanumberoftheconcernsraisedobove,especiallyincentives,equityandeconomicefficiency.Asanannualchargeontherentalvalueoftheland,LVTwouldnotbeataxontransactionandthereforedevelopment.
3、Asoutlinedabove,notonlywouldthisconflictlesswithgovernmentpolicytodeliveranincreaseintherateofhousebuilding,itcouldactivelypromoteitbyprovidingincentivesforlocalanthoritiestoencouragedevelopment.Anannualtaxonthemarketrentalvalueoftheland-leviedregardlessofthelanduseordeve
4、lopmentonit-wouldfurtherpromotethere-useofbrownfieldlandbecauseavacantsitewouldstillincuranannualcharge.Indeed,someargueitcouldalsopromotemoresustainablepatternsofdevelopmentbyencouragingbusinessestolocateinlessprosperousregionsasthemarketvalueoflandwouldbelowercomparedto
5、moreprosperousregions(LVTCampaign,2002).LVTalsohasthebenefitofcapturingtheincreaseinprivatewealththataccurethroughpublicinvestment.Asanannualfixedrate,revenueswouldriseastheland’smarketvalue（andthereforetaxbase）increase.Intheory,therefore,thereitcouldprovideanautomaticrev
6、enuestreamtohelpfundinfrastructureprojects.Thereistheneedforsomecaution,however.Formsoflandtaxationhavebeentriedbefore.AsTable1outlines,therehavebeenfourattemptssinceWorldWarTwo.Theseprevioustaxeshaveaimedtocapturewindfallgainsfromboththegrantingofplanningpermissionandals
7、ointhecaseoftheDevelopmentLandTax,fromdevelopmentitself.Manyreasonshavebeenadvancedfortheirfailure.Somecomplainoftheircomplexityandthefactthatnoneofthemweregiventimetobed-in(ConnellanandLichfield,2000).Othersalsopointtothefactthatdevelopersandlandowernersoftenwaitedforach
8、angeofgovernment(usuallyfromLabourtoConservative)astherewaswidespreadoppositionamongstthisgroupa
