土地税收理论发展:从威廉·配第到费尔德斯坦

Development of land tax theory: From William Petty to Feldstein

从威廉.配第到费尔德斯坦,土地税收研究经历了前古典期、古典期、现代期三个时期。前古典期开展了对土地税收的经验性研究;古典时期发展并完善了土地税收的局部均衡分析;现代期则运用一般均衡分析方法对土地税的动态归宿问题进行了初步探讨。然而,在土地税收是否中性、税负归宿是否具有累进性等问题上至今仍无定论,这些正是需要进一步研究的问题。

From William Petty to Feldstein, land tax research went through three periods: pre -classical, classical and modern periods. In the pre -classical period, economists mainly conducted empirical research on land tax. Then in the classical period, the partial equilibrium analysis of land tax was developed and perfected. In the modern period, economists discussed elementarily the dynamic incidence of land tax by general equilibrium analysis. However there are some questions remaining unsolved concerning whether the land tax should be neutral or non - neutral, the incidence of land tax should be progressive or degressive. These will be the focus of further investigation.