版權(quán)說明：本文檔由用戶提供并上傳，收益歸屬內(nèi)容提供方，若內(nèi)容存在侵權(quán)，請進(jìn)行舉報或認(rèn)領(lǐng)
文檔簡介
1、本科畢業(yè)論文（設(shè)計）外文翻譯原文：原文：lvaluetax:wththetransitionltax:abetterwayLValueTaxationisanannualtaxonthemarketrentalvalueofl.ItwouldbeleviedasafixedrateMuellbauersuggests0.5%inchaperthree.Ittaxesthegivenvalueofthelnotthedevelopment
2、thathasoccurredonitdoessowhethernotthelhasbeensold.Ithastherefeanumberofadvantagesoverotherfmsoftaxationaddressesanumberoftheconcernsraisedoboveespeciallyincentivesequityeconomicefficiency.Asanannualgeontherentalvalueoft
3、helLVTwouldnotbeataxontransactiontherefedevelopment.Asoutlinedabovenotonlywouldthisconflictlesswithgovernmentpolicytodeliveranincreaseintherateofhousebuildingitcouldactivelypromoteitbyprovidingincentivesflocalanthitiesto
4、encouragedevelopment.Anannualtaxonthemarketrentalvalueofthelleviedregardlessofthelusedevelopmentonitwouldfurtherpromotethereuseofbrownfieldlbecauseavacantsitewouldstillincuranannualge.Indeedsomeargueitcouldalsopromotemes
5、ustainablepatternsofdevelopmentbyencouragingbusinessestolocateinlessprosperousregionsasthemarketvalueoflwouldbelowercomparedtomeprosperousregions(LVTCampaign2002).LVTalsohasthebenefitofcapturingtheincreaseinprivatewealth
6、thataccurethroughpublicinvestment.Asanannualfixedraterevenueswouldriseasthel’smarketvalue（therefetaxbase）increase.Intheytherefethereitcouldprovideanautomaticrevenuestreamtohelpfundinfrastructureprojects.Thereistheneedfso
7、mecautionhowever.Fmsofltaxationhavebeentriedbefe.AsTable1outlinestherehavebeenfourattemptssinceWldWarcurrentusevalueoflthecostoflacquisition(whicheverwashigher).Source:adaptedfromConnellanLichfield(2000)Indeedadvocatesof
8、tenpointtoDenmarkNewZealasexampleswhereLVThaswkedwithbothintrouducingquiteradicalschemesin19thCentury.HoweverbothcountrieshaveremovedtheirmajfmsofLVTretainlessradicalpropertytaxation(elson2000).DespitethesetheUK’ssetback
9、sLVTshouldnotnecessarilybedismissed.AnumberofothercountriesusefmsofLVTaspartoftheirfiscalframewkSouthAficasomeCaribbeanstatesWesternCanadafexample.SlightlydifferentsystemsoperateinHongKongSingapewhereallmostlrespectively
10、ispublicyownedthereferentflowsdirectlytothestate.RadicalrefmnotsuddenrefmAlloftheseargumentspointtotheneedfrefmofhowpropertyistaxedinBritain.SimplyrevaluinghomesintroducingaPlanninggainsupplementwillnotpreventtheseproble
11、msfromrecurning.ButradicalrefmdoesnotmeansuddenrefmthepoliticallogisticalbarrierstoLVTmakeitadistantgoalatbest.TomakeLVTachievablewemustplanhowtogetthere.Firstlythecurrenttinkeringshouldbepubliclyacknowledgedasasteppings
12、tonenotadestination.Simplybyannouncinginwhichdirectionitwishestotravelthegovernmenthasthepowertofocusdebateengagethethoughtsexperiencesofacademicsprofessionals.Itisclearfromthepreviousattemptsatltaxationthatbulidingacros
13、spartypoliticalconsensusisalsoimptant.Ippr’srecentcrosspartyCommissiononSustainableDevelopmentdidexactlythisarguing:alvaluetaxcouldwellbeausefultoolfdeliveringsustainabledevelopmentaslongasanyfuturerefmrecognisestwofunda
溫馨提示
- 1. 本站所有資源如無特殊說明，都需要本地電腦安裝OFFICE2007和PDF閱讀器。圖紙軟件為CAD,CAXA,PROE,UG,SolidWorks等.壓縮文件請下載最新的WinRAR軟件解壓。
- 2. 本站的文檔不包含任何第三方提供的附件圖紙等，如果需要附件，請聯(lián)系上傳者。文件的所有權(quán)益歸上傳用戶所有。
- 3. 本站RAR壓縮包中若帶圖紙，網(wǎng)頁內(nèi)容里面會有圖紙預(yù)覽，若沒有圖紙預(yù)覽就沒有圖紙。
- 4. 未經(jīng)權(quán)益所有人同意不得將文件中的內(nèi)容挪作商業(yè)或盈利用途。
- 5. 眾賞文庫僅提供信息存儲空間，僅對用戶上傳內(nèi)容的表現(xiàn)方式做保護(hù)處理，對用戶上傳分享的文檔內(nèi)容本身不做任何修改或編輯，并不能對任何下載內(nèi)容負(fù)責(zé)。
- 6. 下載文件中如有侵權(quán)或不適當(dāng)內(nèi)容，請與我們聯(lián)系，我們立即糾正。
- 7. 本站不保證下載資源的準(zhǔn)確性、安全性和完整性, 同時也不承擔(dān)用戶因使用這些下載資源對自己和他人造成任何形式的傷害或損失。
評論
0/150
提交評論