储备土地增值机理与收益测算研究

本文运用实证研究方法探讨了土地增量储备过程中的土地增值机理与土地增值收益测算,以便于确定增值收益分配。依据土地增值原理,可以将土地增值分为“相对增值”和公共增值两部分,并建立“相对增值”和公共增值的计算模型。利用重庆市近年的土地储备交易数据和相关资料,测算出近年来农民集体在土地征收环节的相对增值约占到总增值量的23％,而公共增值约占77％。研究结果显示,现行土地征地补偿制度对农民利益损害严重,应改革征地制度,保障增量储备土地增值收益的合理分配。     

On some axioms for ranking sets of alternatives

Taxation in an economy containing land and labor is studied. The tax system is a compromise based on the relative power of all groups of individuals. (The model extends one of Aumann and Kurz.) In response to the threat of taxation by a majority, individuals can evade taxation of their labor-time (by destroying it), but cannot avoid taxation of the land they own. One result is that the compromise tax rate on land is higher than that on labor. This contrasts with the classical normative result that in order to minimize the efficiency loss, this tax rate should be higher.     

基于能值理论的整理区土地集约利用研究

土地作为不可替代的稀缺经济要素,其空间位置的不可移动性、使用的排他性,决定了我们在土地利用过程中,必须集约利用。本文利用能值理论,分析整理区农业生态系统的能值结构变化,进而反映土地整理的土地集约利用效果。研究结果是土地整理工作较大地改善了项目区农业生产条件,项目区总能值投入比整理前提高了25%,净能值产出率提高了11%,能值使用强度提高了25%,提高了土地生产力和土地资源的集约利用水平;暴露的主要问题是化肥的使用量较大,有机肥投入比例较低,建议应加大对农家肥的投入,提倡种植绿肥,以利于土壤有机质的保持,为农业持续发展提供物质基础。     

基于发展权理论的土地资源可持续利用问题研究

发展权是现实社会关系与主体价值需求的矛盾冲突及其协调的结果，是20世纪一种新型人权。在新农村建设背景下，农民发展权问题逐渐显化，土地是农民问题的核心，以土地发展权的创设为重要实践，也是实现土地资源可持续利用必要的制度安排。因此，以土地发展权理论为基石，寻求从静态权利归属向动态的发展理念转变，从代内可持续向代际可持续升华，构建优化土地资源社会与经济效用的可持续利用方略，实现土地资源利用中的可持续利益均衡，从而促进农民发展权的实现。     

土地双垄断情况下的收益博弈

本文通过重复信号博弈模型和双垄断模型,运用制度分析法来考察现有土地制度安排下地方政府和中央政府对土地利用的最优反应,结果显示:(1)中央政府对地方政府的监管成本过高,导致土地垄断利润分配过程中地方政府获利更大,进而催生了《土地管理法》;(2)现有地方土地资源利用完全不受限制,导致地方经济发展失去了中央宏观调控的约束。因此,本文提出相关对策建议。     

土地腐败问题的行政审批视角分析

本文提出目前我国土地行政管理体制中不够合理的土地行政权力配置、有待完善和提高的土地行政审批程序和效率,为土地腐败行为创造了条件,也损害了正常的市场秩序和公众利益。合理配置土地行政审批权力、进一步规范土地行政审批程序、提高土地行政审批效率是抑制土地腐败的有效途径。     

Taxation as insurance and the case of rate differentiation according to consanguinity under inheritance taxation

Does there exist an economically convincing reason for differentiating tax rates according to consanguinity as it is the rule under inheritance taxation in most Western countries? Many writers have answered this question in the negative. In this paper inheritance expectations are treated like income expectations, as in Friedman (1957). They fall into a permanent and a transitory component. If people take the permanent one as known and the transitory one as random, then an insurance theoretic argument can be made for progressive taxation in general, and rate differentiation according to consanguinity under inheritance taxation in particular.     

An Application of the Hedonic Price Model to the Perth Residential Land Market*

This paper presents the results of an application of the Rosen-Freeman hedonic price model to the Perth (Western Australia) residential land market. A sample of over two thousand market transactions is used to estimate the value of residential land attributes. Major emphasis is given to those particular land attributes that are subject to public regulation and to the policy implications that follow.     

土地囤积对房地产市场绩效的影响机制研究

本文针对当前大量存在的土地闲置现象,建立一个以投机为主要目的的土地囤积模型,证明了在高度寡占的房地产市场中,由于地价上涨预期的存在,大房地产企业前期囤积剩下的闲置土地,在未来会更多的用来倒卖而不是生产,导致整个房地产行业的生产成本并没有因为土地囤积而得到明显降低,因而也没有起到平抑房价的作用。囤积土地却因此拉开了企业之间的成本差距,作为其扩张市场的一个重要手段,大房地产企业市场势力进一步增强,造成了房地产行业市场集中度的上升。同时发现土地囤积并进一步倒卖得到的土地转让收入也是房地产企业利润的一个重要来源。最后利用动态面版系统GMM估计对土地囤积对房价、土地转让收入和房地产企业利润的影响进行了计量检验,结果也基本支持了上述结论。     

资本存量估算的再讨论——非土地资本与土地价值的区别

在回顾关于资本存量估算的已有研究的基础上,从估算资本存量时所采用的投资流量度量指标入手,对以往研究是否包含土地要素这一相对模糊的问题进行了判断。然后,基于现有的土地数量(面积)统计数据,讨论了估算土地价值量形式的必要性及其背后的经济学含义,并对土地资本与土地价值进行了对比分析。最后提出了基于一级土地市场估算土地价值的探索性方法,并给出了全国层面、省级层面和区域层面的土地价值估算结果,从增长趋势和地域分布的角度印证了土地价值与经济发展水平的相对一致性。     

土地供给市场化后的出让总收入及预测模型设计

国有土地出让招拍挂制度的实施开启了我国土地供给的市场化,更公平、透明地揭示了土地的市场价值,同时为地方政府带来了一定的城市发展建设资金。然而,现行财税制度却加剧了地方财政对土地出让收入的依赖,由此滋生的种种问题导致土地出让收入成为舆论焦点。本文采用格兰杰因果分析、脉冲检验、自回归滞后分布模型等方法,通过实证研究寻找宏观经济变量与土地出让总收入的相互影响及数量关系,并据此推导建立土地出让收入模型,预测土地出让收入的数量及变化趋势,为各界真正了解土地财政以及政府把握土地供给与经济发展之间的关系提供一个理论途径。     

Neutral Property Taxation

A major difficulty in implementing land/site value taxation is imputing the land value of built‐on sites. The literature has focused on two alternatives. The first, residual site value, measures postdevelopment site value as property value less structure value, with structure value measured as depreciated construction costs. Residual site value would be relatively easy to estimate, but a residual site value tax system, which taxes land value before development and residual site value after development at the same rate is distortionary, discouraging density. The second, raw site value, measures postdevelopment 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 postdevelopment 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, postdevelopment structure value, and postdevelopment site value at possibly different rates) that employs the administratively simpler residual definition of postdevelopment site value and achieves neutrality? Under restrictive assumptions and subject to an important qualification, the paper provides an affirmative answer, and characterizes the tax rates that achieve neutrality. It also briefly discusses issues of practical implementation.     

Capital income taxation,tax criteria,and intergenerational welfare

In a two-period overlapping-generations model, residence criteria are shown to be optimal with lump-sum transfers to the younger generation in a dynamically efficient open economy even if all wage income, corresponding to rent income under exogenous labor supply, is not taxed away. When tax revenues are also distributed to the older generation — which indeed may be desirable for short-term intergenerational welfare distribution reasons — a weighted average rule is derived for optimal international taxation. The taxation of domestic savings income follows the inverse elasticity rule in respect to savings and, surprisingly, higher investment elasticity increases the tax level. Finally, for a small open economy and for large identical economies, tax competition with a mixed scheme of residence-based taxes and source-based subsidies yields the same tax policy as tax cooperation with no restrictions on the domestic and international capital income tax instruments.     

Sustainable Forestry: Timber Bequests, Future Generations and Optimal Tax Policy

This paper analyzes harvesting and timber bequest behavior in a two-period overlapping generations model where the government uses site productivity, yield and inheritance taxation. The ceteris paribus effects of forest and inheritance taxes are derived first, then the paper discusses the optimal design of forest and inheritance taxes by assuming that intergenerational externalities are either absent or operative. In the absence of intergenerational externalities, it is optimal to use only the site productivity tax, and not to introduce yield and inheritance taxes at all. In the presence of intergenerational externalities the situation changes. The paper demonstrates that the externality can be internalized by introducing either a yield tax or an inheritance subsidy, or both. If the government is able to use both at the same time, it is desirable to use the yield tax to 'punish' excessive harvesting and an inheritance subsidy to 'bribe' to give bequests.     

The Economics of Forest Land Use in Temperate and Tropical Areas

This paper presents economic rules for harvest timing when timber and nontimber goods, services, and ecological functions are produced from forest stands. Forests include stands that are heterogeneous in age, land quality, and distance to market. Rules for allocating land between forest and nonforest use are developed. Key land use margins are identified that are important to land use allocation in temperate and tropical regions (e.g., between unmanaged forest, forest management, and forest conversion). Processes that can change key land use margins are discussed and used to organize recent empirical and theoretical studies of regions where forest land use is in transition, such as where forest land is being converted to alternative nonforest land uses.     

Regime security and taxation in autocracies: Who is taxed and how?

We study taxation by autocratic rulers. Using a detailed dataset on government finances in 105 autocracies from 1950 to 2004, we find that despotic autocrats, who are defined as personally concentrating all decision-making power and as not relying on elites for regime support, tend, with a middle class absent, to use lower personal income taxes in face of a threat of rebellion from the population-at-large and to use higher land and property taxes to financially repress elites. When the threat to the regime is from elites, taxation is the converse, with the tax burden on elites is relaxed. Our empirical results show how autocratic rulers choose forms of taxation with awareness of elites and the population-at-large as groups that can threaten regime security.     

农村改革之土地问题的经济学分析

严格的经济学分析,是解决我国农村问题的基本前提。目前我国农村土地制度、农产品市场、农村金融、农村劳动力流动以及农村城镇化建设等领域,市场化建设严重滞后,成为解决我国农村问题的制度性障碍。因此,我国农村改革的方向,应该是继续深化农村要素市场的改革,建立健全农村土地市场、劳动力市场和资本市场。应切实转变观念,采取有力措施,进一步明晰土地的产权关系,大力推进农村的市场化改革。     

土地增值税的征收应缓行

我国推行土地增值税已有十余年,但其运行效果并不理想.尤其是2001年以来土地一级市场的交易方式改为"招、拍、挂"后,土地增值收益已提前一轮完成分配,表现在房地产企业的实际情形就是大部分项目没有形成土地增值税税负.为此,房地产实业界和学术界对土地增值税的存在意义进行了激烈争论.本文在对土地增值税进行简单理论分析后,以成都市代表性楼盘以及成都市部分房地产公司的土地增值税税负水平为支撑,从微观和中观层面进行描述统计分析,再结合全国数据佐证本文基本结论--土地增值税应暂缓征收.     

The Nature of Property Rights in Haiti: Mode of Land Acquisition,Gender, and Investment

In Haiti, two primary pathways to land ownership are through the purchase of land and through inheritance. In terms of inheritance, intestate law treats daughters and sons equally with respect to real property. Despite the formal law, we find that women are relatively less tenure secure on their inherited land than men. In contrast, men and women share similar perceptions of tenure security on purchased land. These differences become manifest in conservation investment activities: tree planting, fallowing, and terracing. We find evidence that these activities are less likely to occur by female respondents on their inherited land.