平均地权之土地价值分配战略

Allocation Strategy of Land Value for Equalization of Land Rights

中国台湾地区实施平均地权已超过六十年,虽经过多次法令修正及议题探讨,整体土地利用效率不彰及土地价值分配不均的问题仍日益严重,使得平均地权一再受到诸多学者与社会舆论之批判与质疑。然本文认为,并非平均地权操作战略之不善,而是现行实施方法已不具系统性,使得土地社会价值经由土地所有权转入私人手中,产生不当利益归私之弊端,也令土地未能有效利用。本文从价格理论的观点,诠释平均地权是具有市场机制的分配土地价值战略,进而说明'地主自报地价'、'照价征税'、'照价收买'及'涨价归公'四项战略间之系统性意义及功能,再检讨未能落实的原因,以及改进之道。

The policy of Equalization of Land Rights(ELR)has been implemented over sixty years in Taiwan.Although many issues have been discussed and the Equalization of Land Rights Law has been amended several times,the problems of inefficient land use and unequal allocation of land value become more and more serious.There are many criticism and questions on ELR.The authors consider that the problem is not on the allocation strategy of land value for ELR,but on the systematic strategy implemented separately and incorrectly,which transfers the social value of land to private land price through land right.The authors argue that ELR is a market-based systematic strategy from the perspective of price theory,the meaning and function of four strategies that include'landowner self-reported land price','tax on self-reported land price','buy land in self-reported land price'and'social value of land goes to the public'.Finally,this paper analyzes why those strategies are not implemented and provides improved solutions.