Neutral Property Taxation
Neutral Property Taxation
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中性财产税
DOI：
10.2139/ssrn.27040
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发表时间：
1996
期刊：
影响因子：
--
通讯作者：
R. Arnott
中科院分区：
文献类型：
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作者：
R. Arnott
实施土地/场地价值税的一个主要困难是估算建成场地的土地价值。文献主要集中在两种替代方案上。第一个是剩余场地价值，以财产价值减去结构价值来衡量开发后场地价值，以折旧建筑成本衡量。剩余场地价值相对容易估计，但剩余场地价值税是扭曲的，令人沮丧的密度。第二个是原始场地价值，衡量开发后场地价值，即如果场地上没有建筑物（尽管实际上有），土地的价值。原始地块价值征税是中性的（不会扭曲开发的时间和密度），但原始地块价值的估算会很复杂，因此评估可能不太公平，而且更加武断、有争议，并且容易被滥用。本文提出这样的问题：是否不可能设计一个财产税制度（对开发前土地价值、开发后结构价值和开发后地块价值以可能不同的税率征税），采用管理上更简单的开发后地块价值剩余定义并实现中性？本文给出了肯定的答案，描述了实现中性的税率，并简要讨论了实际实施的问题。
A major difficulty in implementing land/site value taxation is imputing the land value of builton sites. The literature has focussed on two alternatives. The first, residual site value, measures postdevelopment site value as property value less structure value, measured as depreciated construction costs. Residual site value would be relatively easy to estimate, but residual site value taxation is distortionary, discouraging density. The second, raw site value, measures post-development site value as what the land would be worth were there no building on the site (though in fact there is) . Raw site value taxation is neutral (does not distort the timing and density of development), but the estimation of raw site value would be complex so that assessment would likely be less fair and more arbitrary, contentious, and prone to abuse. This paper asks the question: Is it not possible to design a property tax system (taxation of predevelopment land value, post-development structure value, and post-development site value at possibly different rates) that employs the administratively simpler residual definition of post-development site value and achieves neutrality? The paper provides an affirmative answer, characterizes the tax rates that achieve neutrality, and briefly discusses issues of practical implementation.