亨利·乔治土地单一税制思想评析——兼谈对我国土地管理制度改革的启示

亨利·乔治的土地单一税制思想始终贯彻公平、正义的原则,是一种由全民共享的土地改良思想。他主张征收地价税,把地租转化为财政收入,以此实现土地国有化。其最终目的是平衡发展带来的收益在各个阶层中的分配,以维护公平和正义。这一思想传入中国后,产生了较大影响。当前我国的城市土地管理应依据以民生为重的原则,改革地价体系和税收政策,最终实现土地增价归公,全民共享地利。

An Analysis of Henry George's Thought of One Single Tax on Rent and Its Practices in China

Henry George held that government should tax on assessed land value and transform the land rent to the financial revenue. In this way ,the land would be owned by state. This thought was called'one single tax on rent'. Its purpose was to balance the gains brought by economic development among all social strata. This thought had great influence when it was introduced to China at the beginning of the 20th century. Upto today it still has realistic significance,especially for land management in China.