论文标题
提交税收和福利委员会提交现场价值税
Submission to the Commission on Taxation and Welfare on introducing a site value tax
论文作者
论文摘要
向爱尔兰税收和福利委员会提交的提交提倡在爱尔兰引入现场价值税。爱尔兰的房地产价格高，限制了社会和经济发展。站点值是这些现象的主要驱动力。征税现场价值将降低房地产价格的水平和波动性，从而有助于减轻这些问题。现场价值税还有许多其他有益的特征。例如，由于社区和政府而不是所有者的努力，它捕获了价格上涨，因此由于推测原因而减少了购买土地的动机。现场价值税可用于为基础设施投资提供资金，有助于促进现场组装进行开发和支持维护受保护的结构。现场价值税也是对财富的税收。
This submission to the Irish Commission on Taxation and Welfare advocates the introduction of a site value tax in Ireland. Ireland has high and volatile property prices, constraining social and economic development. Site values are the main driver of these phenomena. Taxing site values would reduce both the level and volatility of property prices, and thus help to alleviate these problems. Site value tax has many other beneficial features. For example, it captures price gains due to the community and government rather than owners' efforts and thus diminishes the incentive to buy land for speculative reasons. Site value tax can be used to finance infrastructural investments, help facilitate site assembly for development and as a support for the maintenance of protected structures. Site value tax is also a tax on wealth.
