摘要
约翰·穆勒和亨利·乔治的土地税思想是孙中山"平均地权"土地观的直接来源。约翰.穆勒和亨利.乔治认为造成社会分化和经济畸形的主要原因是土地私有和土地市场投机炒作。他们提出用征收土地税的方法来实现土地收益权的公有化,进而达到遏制土地市场炒作以实现经济健康发展的目的。探析约翰·穆勒和亨利·乔治的土地税思想,对于深入理解孙中山的土地观具有重要意义,对于我国当前规范土地市场也具有重要的借鉴和启示意义。
John Mill and Henry George's land tax thoughts are the direct origin of Sun Yat-sen' s theory of "Equalization of Land Rights ". John Mill and Henry George thought that private ownership of land and land market speculation are the main cause of social differentiation and economic deformation. They offered methods of collecting land tax to achieve the land usufruct of state, and to curb land speculation in order to realize the purpose of healthy economic development. Analysis on John Mill and Henry George's land tax is of the vital significance to further understand Sun Yat-sen's land view, and also has important reference and inspiration to China' s normative land market.
出处
《理论与现代化》
CSSCI
2012年第2期103-107,共5页
Theory and Modernization