Thesis (Ph. D.)--Georgia State University, 2006. / Title from title screen. David L. Sjoquist, committee chair; Geoffrey K. Turnbull, Sally Wallace, Michael J. Rushton, committee members. Electronic text (195 p : charts) : digital, PDF file. Description based on contents viewed on June 7, 2007. Includes bibliographical references (p. 181-194).

本文考察了中央地方財政自主性的變化，地方政府日益增長的對土地相關收入的依賴以及中國社會總體穩定程度，三者之間的因果關係。使用24個省、市、自治區，跨1998年至2006年的面板數據的回歸模型結果顯示地方政府從土地和房地產相關產業發展上獲得的收入顯著的惡化了以來信來訪數量衡量的社會穩定程度。而地方財政自主性的增強則可以抑制地方政府謀取壟斷地租所導致的信訪數量的增加。 / 本文認為，信訪量的持續攀升與拆遷征地糾紛不斷的直接肇因是1994年開始實行的一系列稅收改革所改變的中央地方政府之間的稅收分配以及稅收結構。地方政府近乎掠奪性的征地拆遷以囤積土地獲得壟斷性租金收入的做法都與該變化有關。但同時，上述現象也受到了以信訪為代表的黨政糾紛解決渠道與以訴訟為代表的司法糾紛解決途徑在威權政體等級制度中的局限性的影響。在等級制度中，中央和地方政府因自身利益不同而存在博弈關係，在各級政府之間還存在權力與相應社會責任分配上反向的 “差序格局“。層級越高的政府，掌握越多的政治權力以及相應的可供其用來“尋租“的政治與經濟資源，卻承擔越少的社會責任和風險。 / My dissertation investigates the causal mechanisms among three factors, the relative change of the central-local fiscal autonomy after 1994 fiscal reform, the increasing of local land derived-revenue in recent years, and the variations in the general level of social stability. Using a panel data set covering 24 provincial level administrative units in China during 1998-2006, the study suggests that the income local governments earned from land and real estate developments substantially and significantly threaten social stability. It also reveals that more fiscal autonomy of local governments does help restrain rising level of instablity caused by local governments' incentive to capture monopoly rent from land. / The findings are consistent with the argument that the fiscal rearrangement and restructuring provide incentives to local governments to practice fierce land requisition and house demolition in order to get monopoly rents through land hoarding. Yet the general level of social stability is also affected by the restrictions of disputes resolution channels lie within authoritarian hierarchical structure. The study highlights how two of the most important disputes resolution channels in China, i.e. petition and litigation, reflects the different incentive structure of central and local governments. / Detailed summary in vernacular field only. / Detailed summary in vernacular field only. / 韓佳. / Thesis (Ph.D.)--Chinese University of Hong Kong, 2012. / Includes bibliographical references (leaves 196-201) / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstracts in Chinese and English. / Han Jia. / 目錄 --- p.12 / 致謝 --- p.8 / 圖表索引 --- p.16 / Chapter 第一章 序言 --- p.20 / Chapter 1.1 --- 問題緣起 --- p.20 / Chapter 1.2 --- 文獻回顧 --- p.30 / Chapter 1.3 --- 實證材料來源說明 --- p.33 / Chapter 1.4 --- 章節小節 --- p.36 / Chapter 第一部份 --- p.38 / Chapter 第二章 --- 中央地方財政關係影響下信訪數量變化 --- p.38 / Chapter 2.1. --- 计量模型及变量描述 --- p.38 / Chapter 2.1.1 --- 計量模型 --- p.38 / Chapter 2.1.2 --- 變量描述 --- p.41 / Chapter 2.2 --- 統計模型與實證結果 --- p.57 / Chapter 2.3 --- 章節小節 --- p.61 / Chapter 第三章 --- 土地財政及其對國家社會關係的影響 --- p.64 / Chapter 3.1 --- 中央地方相對財政自主性 --- p.70 / Chapter 3.2 --- 土地開發和房地產開發：地方政府的第二財政 --- p.79 / Chapter 3.3 --- 由土地開發引起的糾紛：以白虎頭村土地維權事件為例 --- p.94 / Chapter 3.3.1 --- 廣西北海市白虎頭村土地維權事件 --- p.95 / Chapter 3.3.2 --- 導致糾紛的原因 --- p.108 / Chapter 3.4 --- 章節小節 --- p.115 / Chapter 第二部份 --- p.116 / Chapter 第四章 --- 土地征用糾紛的解決途徑比較 --- p.116 / Chapter 4.1 --- 當土地征用糾紛遭遇司法途徑 --- p.117 / Chapter 4.2 --- 信訪途徑與法治途徑？一個實證分析 --- p.124 / Chapter 4.2.1 --- 弱化信訪途徑即等於強化法治途徑嗎？ --- p.124 / Chapter 4.2.2 --- 計量模型，變量描述和數據介紹 --- p.127 / Chapter 4.3 --- 實證結果和穩健性檢驗 --- p.132 / Chapter 4.3.1 --- 實證結果 --- p.132 / Chapter 4.3.2 --- 估計結果的穩健性檢驗 --- p.135 / Chapter 4.4 --- 章節小節 --- p.136 / Chapter 第五章 --- 權力互動：信訪制度的歷史分析 --- p.138 / Chapter 5.1 --- 信訪現狀：以土地信訪為例 --- p.138 / Chapter 5.2 --- 信訪制度演進的理論分析架構 --- p.145 / Chapter 5.3 --- 信訪制度的歷史演進 --- p.152 / Chapter 5.3.1 --- 毛澤東時期的信訪制度 (1950-1976年) --- p.154 / Chapter 5.3.2 --- 鄧小平時期的信訪制度 (1978-1993年) --- p.164 / Chapter 5.3.3 --- 江澤民時期的信訪制度 (1993-2003年) --- p.172 / Chapter 5.3.4 --- 胡锦涛時期的信訪制度 (2003年-至今) --- p.178 / Chapter 5.4 --- 章節小節 --- p.188 / Chapter 第六章 --- 結論 --- p.190 / 參考書目 --- p.196

This study investigates the potential economic impact of a land tax implemented in terms of the Local Government Municipal Property Rates Act No. 6 of 2004 (“the LGMPRA”) on selected commercial farms in KwaZulu-Natal (KZN) using individual farm data for the period 2001-2006. The study first presents a brief history of land taxes around the world, describing the origins, prevalence and rates of land tax in the United States of America (USA), Australia, Britain and some Nordic countries. This sets the background for a brief history of land taxation in South Africa up to the implementation of the LGMPRA. The study then identifies the economic effects of a land tax, highlighting issues such as the capitalization of a land tax, relevant views of this tax, valuation methodologies, the advantages and disadvantages of a land tax, and the effects of a land tax on future capital investment on farms. Thirdly, the study presents key provisions in the LGMPRA pertaining to farmers with regard to land tax rebates, reductions and exemptions, farmland valuations and the determination of a land tax rate. The effect and applicability of these rebates, reductions and exemptions on the effective land tax rate are also discussed. Fourthly, the study uses a Residual Income Methodology (RIM) framework to estimate the annual economic profit (return to risk and land excluding capital gains) for five different case study farms in the Mtonjaneni and Umgeni municipal districts of KZN. This RIM framework makes allowance for the opportunity cost of management in estimating annual economic profit. These case studies are typical of the main farming enterprises in KZN such as sugarcane, timber, intensive poultry, intensive dairy, cattle, maize and potatoes. Sensitivity analysis is then applied to assess the effect of land tax rates ranging from 0.5% to 5% of the market value of land and fixed improvements on the five farms’ ability to pay a land tax after accounting for rebates proposed by the Department: Provincial and Local Government (DPLG). The estimated mean annual rate of return to risk and land (excluding capital gains) prior to the land tax for the five case study farms during 2001-2006 ranged from -8.50% to 2.94%, with an average of -1.74%. The case farms’ ability to pay a land tax rate of 1% on the value of improved land with and without proposed DPLG rebates from annual current operating returns ranged from zero to five out of five years, with an average of two out of five years. A 2% land tax rate with such rebates could be financed using annual current operating returns also only in two out of five years on average. These results suggest that land taxes at the proposed rates of 1.5% (Mtonjaneni) or 1% (Umgeni) on these specific farms would markedly reduce the incentive to invest in farm improvements These results also indicate that further research in KZN and other provinces in South Africa needs to be conducted to help ascertain the effects of the implementation of the LGMPRA in other municipalities. / Thesis (M.Agric.Man.)-University of KwaZulu-Natal, Pietermaritzburg, 2007.

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