喬治主義

19世紀90年代的喬治主義運動徽章

喬治主義或地公主義（歷史上曾被稱為單一稅運動）是由美國經濟學家和社會改革家亨利·喬治提出的一種經濟意識形態。它的主要觀點為：儘管人們應該擁有他們通過生產活動所創造的財富，但是所有由自然而來的東西，尤其是土地，應該平等地屬於所有社會成員。喬治主義通過平均土地權利試圖將經濟效率與社會正義相結合。

喬治主義主要試圖解決土地所有權、自然壟斷、污染和公地控制造成的尋租問題。任何總數量固定、無法通過生產活動生產的自然資源都可以產生經濟租金，但經濟租金最為經典和重要的例子來源於城市地區的土地壟斷。喬治主義者認為，對經濟租金，特別是地產，進行單一徵稅是最有效、公平和平等的徵稅方式^[6]。喬治主義政策建議是通過對土地價值進行評估以及徵稅來取代不公平和低效的現有稅收。一些喬治主義者還主張通過基本收入（UBI）將土地稅的稅收返還給人民。

喬治主義的基本概念在亨利·喬治的著作《進步與貧困》（Progress and Poverty, 1879 年）^[7]中得到了廣泛推廣。喬治主義的哲學基礎可以追溯到約翰·洛克、 ^[8]巴魯赫·斯賓諾莎^[9]和托馬斯·潘恩等早期自由主義思想家。 ^[10]亞當·斯密和大衛·李嘉圖等經濟學家都觀察到，對土地收稅不會導致經濟效率下降和無謂損失。 ^[11] ^[12]土地價值稅也具有累進稅效應。 ^[13] ^[14]喬治主義者認為，土地價值稅將減少貧富差距，提高經濟效率，消除城市土地利用不足的，以及避免房地產泡沫。 ^[15]

喬治主義思想在 19 世紀末至 20 世紀初在歐美流行並具有重要影響力。 ^[16]亨利·喬治的經濟哲學理念在早期經常被稱為單一稅收主義因為他的主要政治目標是建立一個以土地價值稅為單一稅的稅收系統。 ^[17]喬治主義，以及更通用的地公主義都是現代發明的詞彙。 ^[18] ^[19]

比喬治早提出此觀點的人

著名喬治主義者

外部連結

國際地價稅聯盟官網（頁面存檔備份，存於網際網路檔案館）

標註

^ 這裡和以下提到的「土地」都默認為指的是經濟學意義上的土地。經濟學裡，土地不僅僅指常用口語裡的土地，也指一切由自然、非人工方式創造的財富（比如礦產資源或林漁業資源）。詳情見土地 (經濟學)和生產要素

參考資料

^ An Introduction to Georgist Philosophy & Activity. Council of Georgist Organizations. [28 June 2014]. （原始內容存檔於29 April 2019）.
^ Heavey, Jerome F. Comments on Warren Samuels' "Why the Georgist movement has not succeeded". American Journal of Economics and Sociology. July 2003, 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. [18 June 2014]. （原始內容 (PDF)存檔於12 August 2014）.
^ Gaffney, Mason; Harrison, Fred. The Corruption of Economics. London: Shepheard-Walwyn. 1994 [2021-09-16]. ISBN 978-0-85683-244-4. （原始內容存檔於2018-11-05）.
^ Hudson, Michael; Feder, Kris; and Miller, George James (1994). A Philosophy for a Fair Society 網際網路檔案館的存檔，存檔日期2018-11-05.. Shepheard-Walwyn, London. ISBN 978-0-85683-159-1.
^ 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]. （原始內容存檔於2015-03-30）.
^ Webmaster. Progress and Poverty Table Of Contents. progress and poverty. 2009-09-24 [2021-11-03]. （原始內容存檔於2022-03-27）（美國英語）.
^ Locke, John. Some Considerations of the Consequences of the Lowering of Interest and the Raising the Value of Money. 1691. （原始內容存檔於2016-02-08）.
^ Gaffney, Mason. Logos Abused: The Decadence and Tyranny of Abstract Reasoning in Economics (PDF). [22 December 2013]. （原始內容 (PDF)存檔於2022-04-14）.
^ 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 [2021-09-16]. （原始內容存檔於2017-07-10）. 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. March 2010, 63: 63–92 [7 January 2015]. doi:10.17310/ntj.2010.1.03. （原始內容 (PDF)存檔於2015-01-10）.
^ McCluskey, William J.; Franzsen, Riël C. D. Land Value Taxation: An Applied Analysis. Ashgate. 9 October 2017 [9 October 2017]. ISBN 9780754614906. （原始內容存檔於2018-08-30）.
^ The Forgotten Idea That Shaped Great U.S. Cities （頁面存檔備份，存於網際網路檔案館） by Mason Gaffney & Rich Nymoen, Commons magazine, October 17, 2013.
^ "Economics" and Political Economy. Understanding Economics. [27 March 2015]. （原始內容存檔於2019-04-10）.
^ Tideman, Nic. Basic Principles of Geonomics. [15 January 2015]. （原始內容存檔於2021-02-27）.
^ Casal, Paula. Global Taxes on Natural Resources (PDF). Journal of Moral Philosophy. 2011, 8 (3): 307–27 [14 March 2014]. doi:10.1163/174552411x591339. （原始內容 (PDF)存檔於2014-03-14）. "Geoism" can also invoke a philosophical tradition encompassing the views of John Locke and Thomas Paine as well as Henry George ...

[1] 這裡和以下提到的「土地」都默認為指的是經濟學意義上的土地。經濟學裡，土地不僅僅指常用口語裡的土地，也指一切由自然、非人工方式創造的財富（比如礦產資源或林漁業資源）。詳情見土地 (經濟學)和生產要素

[2] An Introduction to Georgist Philosophy & Activity. Council of Georgist Organizations. [28 June 2014]. （原始內容存檔於29 April 2019）.

[Heavey-3] Heavey, Jerome F. Comments on Warren Samuels' "Why the Georgist movement has not succeeded". American Journal of Economics and Sociology. July 2003, 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

[4] 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. [18 June 2014]. （原始內容 (PDF)存檔於12 August 2014）.

[5] Gaffney, Mason; Harrison, Fred. The Corruption of Economics. London: Shepheard-Walwyn. 1994 [2021-09-16]. ISBN 978-0-85683-244-4. （原始內容存檔於2018-11-05）.

[6] Hudson, Michael; Feder, Kris; and Miller, George James (1994). A Philosophy for a Fair Society 網際網路檔案館的存檔，存檔日期2018-11-05.. Shepheard-Walwyn, London. ISBN 978-0-85683-159-1.

[7] 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]. （原始內容存檔於2015-03-30）.

[8] Webmaster. Progress and Poverty Table Of Contents. progress and poverty. 2009-09-24 [2021-11-03]. （原始內容存檔於2022-03-27）（美國英語）.

[9] Locke, John. Some Considerations of the Consequences of the Lowering of Interest and the Raising the Value of Money. 1691. （原始內容存檔於2016-02-08）.

[10] Gaffney, Mason. Logos Abused: The Decadence and Tyranny of Abstract Reasoning in Economics (PDF). [22 December 2013]. （原始內容 (PDF)存檔於2022-04-14）.

[11] Agrarian Justice, Wikisource edition, paragraph 12

[Adam_Smith-12] Smith, Adam. Chapter 2, Article 1: Taxes upon the Rent of Houses. 1776.

[TidemanEngland1994-13] 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.

[World_Bank-14] Binswanger-Mkhize, Hans P; Bourguignon, Camille; Brink, Rogier van den. Agricultural Land Redistribution : Toward Greater Consensus. World Bank. 2009 [2021-09-16]. （原始內容存檔於2017-07-10）. 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

[ntanet.org-15] Plummer, Elizabeth. Evidence on the Distributional Effects of a Land Value Tax on Residential Households (PDF). National Tax Journal. March 2010, 63: 63–92 [7 January 2015]. doi:10.17310/ntj.2010.1.03. （原始內容 (PDF)存檔於2015-01-10）.

[McCluskey_and_Franzsen-16] McCluskey, William J.; Franzsen, Riël C. D. Land Value Taxation: An Applied Analysis. Ashgate. 9 October 2017 [9 October 2017]. ISBN 9780754614906. （原始內容存檔於2018-08-30）.

[17] The Forgotten Idea That Shaped Great U.S. Cities （頁面存檔備份，存於網際網路檔案館） by Mason Gaffney & Rich Nymoen, Commons magazine, October 17, 2013.

[18] "Economics" and Political Economy. Understanding Economics. [27 March 2015]. （原始內容存檔於2019-04-10）.

[19] Tideman, Nic. Basic Principles of Geonomics. [15 January 2015]. （原始內容存檔於2021-02-27）.

[Casal_2011_307–327-20] Casal, Paula. Global Taxes on Natural Resources (PDF). Journal of Moral Philosophy. 2011, 8 (3): 307–27 [14 March 2014]. doi:10.1163/174552411x591339. （原始內容 (PDF)存檔於2014-03-14）. "Geoism" can also invoke a philosophical tradition encompassing the views of John Locke and Thomas Paine as well as Henry George ...

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