study of the land tax and other land policies

本研究旨在分析及探讨土地税及其他土地政策如何有效地解决近年日本普遍存在的土地出让问题，即土地价格过高及土地利用效率低下的问题。本研究的主要贡献如下：第一年，通过实地考察澳大利亚的土地税收及土地政策，对有关土地问题的各种争论进行了综述和总结分析，特别是对土地利用的外部效应进行了分析。主要研究结果如下：1)建立了一个世代重叠的动态一般均衡模型，为分析土地收益和土地占有税对地价、居住和生产用地以及消费者福利和收入分配的影响提供了一个统一的框架。2)对澳大利亚的土地税收和土地政策进行了调查，明确了澳大利亚和日本在土地税收和土地政策方面的不同。第三，引入土地利用外部性的影响来重新考虑这一问题。第二年，将分析框架扩大到土地的不可分割性、土地投资的不可延展性、土地市场的不完备性，特别是代理人之间的信息不平等。这项研究表明，土地政策和税收应该考虑到这一方面的问题。

This study intended to analyze and find how effectively land taxs and other land policies solve the so-selled land problem, i.e., too high land price as well as inefficient use of land clearly seen in the recent Japan.Main contributions of this study are as follows : In the first year, there were made a suvey and summarizing analysis of various arguments on land problems paying a special attention to the external effect of land use, an insight obtained through the on-the-spot survey of land ltax and land pokicies in austrakia. Main results are : i)A dynamic general equilibrium model with overlapping generations is presented to provide a unified framework for analyzing effects of land income and land holding taxs on land price, on land use ofr dwelling and production, and on consumer's welfare and income distribution. ii)a survey of Australian land taxs and land policies is made, making clear differences between the principles of land taxs and plicies of Australia and of Japan. iii)The effects of land-use externality is introduces to reconsider the problem.In the second year, the framework of the analysis is enlarged to enompass indivisibikity of land, nonmalleability of investment on land, imperfectness of land market, especially of informational inequality among agents. this study shows that land policies and taxs should take this facet of the porblem in to account.