ANSWERING THE QUESTIONS ON LVT

被引：1
|
作者：
Foldvary, Fred E. [1 ]
机构：
[1] Santa Clara Univ, Dept Teacher Econ, Santa Clara, CA 95053 USA
来源：
ECONOMIC AFFAIRS | 2007年 / 27卷 / 02期
关键词：
D O I：
10.1111/j.1468-0270.2007.00738.x
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This article rebuts the arguments against land value taxation expressed by Oliver Marc Hartwich in the December 2006 'Economic Viewpoints'. This rebuttal argues that taxing land as a surplus is both feasible and consistent with modern economic concepts such as marginal productivity. Entrepreneurship is enhanced rather than hampered by eliminating taxes on wages and enterprise and shifting public revenue to the economic rent of land.
引用
收藏
页码：88 / 89
页数：2
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