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1、中文4080字外文翻译原文：landvaluetax:worththetransitionlandtax:abetterwayLandValueTaxationisanannualtaxonthemarketrentalvalueofland.Itwouldbeleviedasafixedrate,Muellbauersuggests0.5%inchaperthree.Ittaxesthegivenvalueoftheland,notthedevelopmentthathasoccurredonit,anddoessowhethe
2、rornotthelandhasbeensold.Ithas,therefore,anumberofadvantagesoverotherformsoftaxationandaddressesanumberoftheconcernsraisedobove,especiallyincentives,equityandeconomicefficiency.Asanannualchargeontherentalvalueoftheland,LVTwouldnotbeataxontransactionandthereforedevelop
3、ment.Asoutlinedabove,notonlywouldthisconflictlesswithgovernmentpolicytodeliveranincreaseintherateofhousebuilding,itcouldactivelypromoteitbyprovidingincentivesforlocalanthoritiestoencouragedevelopment.Anannualtaxonthemarketrentalvalueoftheland-leviedregardlessoftheland
4、useordevelopmentonit-wouldfurtherpromotethere-useofbrownfieldlandbecauseavacantsitewouldstillincuranannualcharge.Indeed,someargueitcouldalsopromotemoresustainablepatternsofdevelopmentbyencouragingbusinessestolocateinlessprosperousregionsasthemarketvalueoflandwouldbelo
5、wercomparedtomoreprosperousregions(LVTCampaign,2002).LVTalsohasthebenefitofcapturingtheincreaseinprivatewealththataccurethroughpublicinvestment.Asanannualfixedrate,revenueswouldriseastheland’smarketvalue（andthereforetaxbase）increase.Intheory,therefore,thereitcouldprov
6、ideanautomaticrevenuestreamtohelpfundinfrastructureprojects.Thereistheneedforsomecaution,however.Formsoflandtaxationhavebeentriedbefore.AsTable1outlines,therehavebeenfourattemptssinceWorldWarTwo.Theseprevioustaxeshaveaimedtocapturewindfallgainsfromboththegrantingofpla
7、nningpermissionandalsointhecaseoftheDevelopmentLandTax,fromdevelopmentitself.Manyreasonshavebeenadvancedfortheirfailure.Somecomplainoftheircomplexityandthefactthatnoneofthemweregiventimetobed-in(ConnellanandLichfield,2000).Othersalsopointtothefactthatdevelopersandland
8、owernersoftenwaitedforachangeofgovernment(usuallyfromLabourtoConservative)astherewaswidespreadoppositionamongstthisgroupandw
