AN ANALYSIS OF DR SUN,YAT,SEN SELF-ASSESSMENT SCHEME FOR LAND TAXATION
AN ANALYSIS OF DR SUN,YAT,SEN SELF-ASSESSMENT SCHEME FOR LAND TAXATION
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DOI：
10.1007/bf01053368
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发表时间：
1994-01-01
期刊：
影响因子：
1.6
通讯作者：
TAN, GF
中科院分区：
文献类型：
--
作者：
NIOU, EMS;TAN, GF
孙中山先生于1905年提出了一种土地价值自估的方法，根据他的方案，每个业主提交自己的估价，但国家保留以自估价值购买土地的权利。孙声称，这一计划将阻止土地所有者低估他们的财产，而每年的税收将阻止他们高估他们的财产。孙的自我评价方法的起源并不清楚。1891年，新西兰通过了《土地和所得税法》（Land and Income Tax Act），该法案基于“一种精明的自我评估方法，使政府以税收价值购买土地的行为有效地核对了所有者的评估”（Condliffe 1930: 182）。尽管与孙的提议非常相似，但没有证据表明两者之间存在联系。其他人也提出了类似的经济租金征税方案。Harberger（1965）在他对拉丁美洲税收改革的研究中，提出了孙方案的一个变体。根据他的计划，每个业主公开申报自己房产的价值，并被要求将其房产出售给任何愿意支付（比如比申报价值高出20%）的竞标者。他认为，这个简单的计划是自我执行的，不允许腐败，管理成本可以忽略不计，并为有效分配每项财产创造了激励。Nuti（1988）最近提出了一个苏联式企业的人均估值和企业间流动性的程序。他认为，计划经济中由于缺乏股票市场而造成的投资误判和管理不善，只有在企业因未能保持投资的市场价值和无法比其他企业更好地利用投资而受到惩罚的情况下，才能根除。他建议企业管理者评估其生产性资产的当前价值，并在中央公共档案局进行登记。随后，任何其他国有企业都可以竞标该企业的生产性资产。被质疑的企业要么将其资产的估值修改为与最高出价相等，要么必须以最高出价出售资产
Dr. Sun Yat-sen1 proposed a method of self-assessment of land value in 1905 Under his scheme, each owner submits his own valuation but the state reserves the right to purchase the land at the self-assessed value. Sun claimed that this scheme would deter landowners from under-assessing their property, and the annual tax would discourage them from over-valuation. The origin of Sun's self-assessment method is not clear. In 1891, New Zealand passed a Land and Income Tax Act, based on a" self-assessment with the shrewd device of making Government's purchase at the tax value an effective check on the owner's assessment"(Condliffe 1930: 182). Although remarkably similar to Sun's proposal, no evidence indicates a connection between the two. Others have argued for similar schemes for the taxation of economic rent Harberger (1965), in his study of Latin America tax reform, proposed a variation of Sun's scheme. Under his scheme, each property owner publicly declares the value of his own property, and is required to sell his property to any bidde who is willing to pay, say, 20 per cent more than the declared value. He argues that this simple scheme is self-enforcing, allows no scope for corruption, h negligible costs of administration, and creates incentives for efficient alloca tion of each property. Nuti (1988) recently suggests a procedure for capita valuation and interfirm mobility in Soviet-style enterprises. He argues that the investment miscalculation and mismanagement created by the lack of a stoc market in planned economies can be eradicated only if enterprises are penalized for their failure to maintain the market value of the investment and for their inability to utilize it better than other enterprises. He proposed that enterprise managers assess the current value of their productive assets and register it wit a central public record office. Subsequently, any other state enterprise can bid for the enterprise's productive assets. The challenged enterprise either revises the valuation of its assets to equal the highest bid or it has to sell the assets at