Taxing Property in a Neo-Developmental State: The Politics of Urban Land Value Capture in Rwanda and Ethiopia

Taxing Property in a Neo-Developmental State: The Politics of Urban Land Value Capture in Rwanda and Ethiopia
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新发展国家的财产征税：卢旺达和埃塞俄比亚城市土地价值获取的政治

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发表时间：
2017
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通讯作者：
T. Goodfellow
T. Goodfellow
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作者：
T. Goodfellow

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在近几十年来经历持续增长和减贫的非洲国家中， 卢旺达和埃塞俄比亚因其发展愿景的范围和相对 有效的国家驱动的转型，导致他们被比作东亚 “发展中国家”的频率越来越高。本文认为，这两种状态更好 由于国际和国内的重大差异， 与东亚“老虎”相比，他们面临的限制。这些差异的一个影响是 制造业吸引投资的困难和随之而来的集中 高端城市真实的房地产。这就强调了有效获取土地价值的必要性 和财产税，这在东亚的案例中表现得很突出。然而，目前， 卢旺达和埃塞俄比亚缺乏有效的机制来获取城市财产的价值， 这是可持续的、再分配的和发展的。这篇文章探讨了努力的政治， 在这两种情况下征收财产税。它认为，财产税受到以下因素的阻碍： 土地改革和税收改革的相互冲突的必要性，以及来自既得利益集团的阻力 创造的快速生成的真实的房地产为基础的财富，在缺乏其他充分 有利可图的投资选择。
Of the African states experiencing sustained growth and poverty-reduction in recent decades, Rwanda and Ethiopia stand out due to the scope of their development visions and relatively effective state-driven transformation, leading them to be compared to the East Asian ‘developmental states’ with increased frequency. This article argues that these two states are better conceived as ‘neo-developmental’, due to important differences in the international and national constraints they face compared with the East Asian ‘tigers’. One effect of these differences is the difficulty of attracting investment into manufacturing industry, and the consequent concentration of capital in high-end urban real estate. This underscores the need for effective land value capture and property taxation, which featured strongly in the East Asian cases. Currently, however, both Rwanda and Ethiopia lack effective mechanisms for capturing the value of urban property in a way that is sustainable, redistributive and developmental. The article explores the politics of efforts to introduce property tax in both cases. It argues that property taxation has been obstructed by conflicting imperatives on land reform and tax reform, alongside resistance from vested interests created by the rapid generation of real estate-based wealth in the absence of other sufficiently lucrative investment options.