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乔治主义或地公主义(历史上曾被称为单一税运动)是由美国经济学家和社会改革家亨利·乔治提出的一种经济意识形态。它的主要观点为:尽管人们应该拥有他们通过生产活动所创造的财富,但是所有由自然而来的东西,尤其是土地[a],应该平等地属于所有社会成员。 [1][2][3]乔治主义通过平均土地权利试图将经济效率与社会正义相结合。 [4][5]
乔治主义主要试图解决土地所有权、自然垄断、污染和公地控制造成的寻租问题。任何总数量固定、无法通过生产活动生产的自然资源都可以产生经济租金,但经济租金最为经典和重要的例子来源于城市地区的土地垄断。乔治主义者认为,对经济租金,特别是地产,进行单一征税是最有效、公平和平等的征税方式[6]。乔治主义政策建议是通过对土地价值进行评估以及征税来取代不公平和低效的现有税收。一些乔治主义者还主张通过基本收入(UBI)将土地税的税收返还给人民。
乔治主义的基本概念在亨利·乔治的著作《进步与贫困》(Progress and Poverty, 1879 年)[7]中得到了广泛推广。乔治主义的哲学基础可以追溯到约翰·洛克、 [8]巴鲁赫·斯宾诺莎[9]和托马斯·潘恩等早期自由主义思想家。 [10]亚当·斯密和大卫·李嘉图等经济学家都观察到,对土地收税不会导致经济效率下降和无谓损失。 [11][12]土地价值税也具有累进税效应。 [13][14]乔治主义者认为,土地价值税将减少贫富差距,提高经济效率,消除城市土地利用不足的,以及避免房地产泡沫。 [15]
乔治主义思想在 19 世纪末至 20 世纪初在欧美流行并具有重要影响力。 [16]亨利·乔治的经济哲学理念在早期经常被称为单一税收主义因为他的主要政治目标是建立一个以土地价值税为单一税的税收系统。 [17]乔治主义,以及更通用的地公主义都是现代发明的词汇。 [18][19]
比乔治早提出此观点的人
著名乔治主义者
标注
参考资料
- ↑ An Introduction to Georgist Philosophy & Activity. Council of Georgist Organizations. [2014-06-28].
- ↑ Heavey, Jerome F. Comments on Warren Samuels' "Why the Georgist movement has not succeeded". American Journal of Economics and Sociology. 2003-07, 62 (3): 593–99. JSTOR 3487813. doi:10.1111/1536-7150.00230.
human beings have an inalienable right to the product of their own labor
- ↑ McNab, Jane. How the reputation of Georgists turned minds against the idea of a land rent tax (PDF). Business School, The University of Western Australia. [2014-06-18].
- ↑ Gaffney, Mason; Harrison, Fred. The Corruption of Economics. London: Shepheard-Walwyn. 1994. ISBN 978-0-85683-244-4.
- ↑ Hudson, Michael; Feder, Kris; and Miller, George James (1994). A Philosophy for a Fair Society .
- ↑ 誰在害怕地價稅?(下)--雜誌訂閱優惠網-天下雜誌+任選一刊只要2980元-雜誌生活網. dgnet.com.tw. [2021-09-16].
- ↑ Webmaster. Progress and Poverty Table Of Contents. progress and poverty. 2009-09-24 [2021-11-03] (美国英语).
- ↑ Locke, John. Some Considerations of the Consequences of the Lowering of Interest and the Raising the Value of Money. 1691.
- ↑ Gaffney, Mason. Logos Abused: The Decadence and Tyranny of Abstract Reasoning in Economics (PDF). [2013-12-22].
- ↑ Agrarian Justice, Wikisource edition, paragraph 12
- ↑ Smith, Adam. Chapter 2, Article 1: Taxes upon the Rent of Houses. 1776.
- ↑ Tideman, Nicolaus; Gaffney, Mason. Land and Taxation. Shepheard-Walwyn in association with Centre for Incentive Taxation. 1994-01-01. ISBN 978-0-85683-162-1.
- ↑ Binswanger-Mkhize, Hans P; Bourguignon, Camille; Brink, Rogier van den. Agricultural Land Redistribution : Toward Greater Consensus. World Bank. 2009.
A land tax is considered a progressive tax in that wealthy landowners normally should be paying relatively more than poorer landowners and tenants. Conversely, a tax on buildings can be said to be regressive, falling heavily on tenants who generally are poorer than the landlords
- ↑ Plummer, Elizabeth. Evidence on the Distributional Effects of a Land Value Tax on Residential Households (PDF). National Tax Journal. 2010-03, 63: 63–92 [2015-01-07]. doi:10.17310/ntj.2010.1.03.
- ↑ McCluskey, William J.; Franzsen, Riël C. D. Land Value Taxation: An Applied Analysis. Ashgate. 2017-10-09. ISBN 9780754614906.
- ↑ The Forgotten Idea That Shaped Great U.S. Cities by Mason Gaffney & Rich Nymoen, Commons magazine, October 17, 2013.
- ↑ "Economics" and Political Economy. Understanding Economics. [2015-03-27].
- ↑ Tideman, Nic. Basic Principles of Geonomics. [2015-01-15].
- ↑ Casal, Paula. Global Taxes on Natural Resources (PDF). Journal of Moral Philosophy. 2011, 8 (3): 307–27 [2014-03-14]. doi:10.1163/174552411x591339.
"Geoism" can also invoke a philosophical tradition encompassing the views of John Locke and Thomas Paine as well as Henry George ...