地代祖稅制의 效果와 限界

토지가치세 제도의 효과와 한계를 연구했다.

This thesis is designed to study the effects and limits of the Land Value Taxation(LUT) proposed by Henry George. The LVT is the system that confiscate all of land value as unearned income (that is, all of excess income of land ownership) by tax, allowing private ownership of land. The effects of the LVT are as follows, 1. The LVT eliminates unjust private appropriation of land value in private land ownership system. 2. The LVT encourages land market to allocate land optimally 3. The LVT roots out land speculation to provide land-owners with an incentive to best-use of land.

According to the advocates, the LVT has the following merits : equity, neutrality, administrative feasibility, tax revenue sufficiency, and relative advantages of it to other system. On the contrary, the findings of this study point out the limits of the LVT as follows. 1. It is inequitable to recapture but land value among varieties of unearned income. 2. It is actually inexecutable to confiscate all of excess income of land ownership by taxation. 3. The dysfunctions of the LVT are dangerous to cause serious problems to society and economy. 4. There are many obstacles to practice the LVT as an practical system.

In conclusion, the LVT is very useful in solving a variety of land problems, but it is irrational and unpractial to tax land value only and to exempt taxes from all other tax resources. Therefore, though it is desired incremently to change present property tax system toward the LVT, we will concurrently have to use some other auxiliary taxations.

목차 I. 序論 = 1 1. 問題의 提起(硏究目的) = 1 2. 硏究範圍 및 方法 = 4 II. 地代租稅制의 背景 = 6 1. 土地의 特性 = 6 1) 土地의 槪念 = 6 2) 一般的 特性 = 8 (1) 自然的 財貨 = 8 (2) 供給限定性 = 9 (3) 非移動性 및 異質性 = 10 (4) 非消耗性 = 11 (5) 物理的 連續性 = 11 3) 土地의 機能 = 12 4) 土地와 資本의 關係 = 14 5) 土地價値의 兩面性 = 15 (1) 地代 = 16 (2) 地價 = 17 2. 土地私有制와 土地公槪念 = 18 1) 土地私有制의 意義 = 18 2) 土地私有制의 弊端 = 20 (1) 土地價値의 不當한 私的歸屬 = 20 (2) 貧富隔差 深化 = 21 (3) 公益事業 沮害 = 23 (4) 土地開發意慾 減退助長 = 23 (5) 土地政策의 民主性 沮害 = 24 3) 土地公槪念의 登場 = 25 (1) 土地公槪念의 意義 = 25 (2) 土地公槪念의 限界와 改善方向 = 27 3. 土地市場의 機能과 制約 = 28 1) 土地市場의 意義 = 28 2) 土地市場의 機能條件 = 29 3) 土地市場의 機能 = 31 (1) 土地使用權市場의 機能 = 31 (2) 土地所有權市場의 機能 = 31 4) 土地市場의 制約 = 32 (1) 機能的 限界 = 33 (2) 市場의 失敗 = 33 4. 土地超過所得과 土地投機 = 35 1) 土地投機의 意義 = 35 (1) 土地投機의 槪念 = 36 (2) 土地超過所得의 發生 = 37 2) 土地投機의 弊害 = 38 (1) 地價의 非正常的 上昇 = 39 (2) 土地市場의 紊亂 = 40 (3) 土地의 效率的利用 沮害