月旦知識庫
 
  1. 熱門:
 
首頁 臺灣期刊   法律   公行政治   醫事相關   財經   社會學   教育   其他 大陸期刊   核心   重要期刊 DOI文章
思與言 本站僅提供期刊文獻檢索。
  【月旦知識庫】是否收錄該篇全文,敬請【登入】查詢為準。
最新【購點活動】


篇名
耕者有其田地價方案的決策與業佃利益
並列篇名
The Decision-Making of the Land-Price Policy in the Land-to-the-Tiller Program and its Impact on the Landlord/Tenant
作者 陳兆勇
中文摘要
國府在1953年實施耕者有其田,徵收放領143,568甲出租耕地。本文探究該政策中地價方案的制定過程和決策考量,並估算地價的實際價值。官定地價是2.5倍年標準收穫量。領地農民分十年均等支付地價和年利率4%的利息,其每年繳納地價本息為30%年標準收穫量,低於三七五地租。即使考慮承領耕地後租稅會增加,農民的總負擔也只比佃耕時略增,十年合計只比佃耕多負擔約一年份的地租。發給地主的補償地價包括七成土地債券(加計年息4%)和三成公營事業股票。國府宣稱此設計是為了將地主資金從土地移轉到工業,實則首要考量是為了在不增加財政負擔下能維持債券的信用。這些票券的市價和股利都低。地主若在發放後六個月內出售全部票券,最多只能取得相當於1.14倍年標準收穫量(亦即官定地價的45.5%)的現金。地主若持續持有這些票券並按期兌領債券和領取股利,十年間每年取得的票券收益(相當於22.71%~25.62%年標準收穫量)都低於農民繳納的地價。即使考慮被徵地後租稅會減少,地主的淨收益一般而言仍較出租耕地者低。十年後債券兌領完畢,地主僅餘股票,其市值相當於官定地價的13.29%。耕者有其田的地價方案可謂損地主而益農民。
英文摘要
The KMT state implemented the Land-to-the-tiller Program in 1953. Under the program, 139,249 hectares of tenanted land were compulsorily purchased from the landlords and resold to the tenants. The price of the land was 2.5 times the Standard Amount of its Annual Yield (SAAY). The tillers paid in kind the land price together with its interest at the annual rate of 4% in ten years. In effect, they paid 30% SAAY annually, lower than the official farm rent, i.e., 37.5% SAAY. Given the rise in fees and taxes after purchasing the land, the farmers' burden increased slightly. The total increment of burden for ten years approximated one year's official farm rent. The price paid to the landlords was 70% in land bonds in kind, which bore an annual interest rate of 4%, and 30% in government-owned enterprise stocks. The government claimed that the purpose of bringing the stocks into the compensations was to transfer landlords' capital from land to industry. However, documents show that its prime object was to maintain the credit of the land bonds. The market prices of the bonds and the stocks were so low that the landlords who sold out all the bonds and the stocks within six months after their release by the government got at most the money equivalent to 1.45 times SAAY, i.e., 45.5% official land price. The dividends of the stocks were also low. For those who held the compensations until the end of 1962, redeeming the bonds and taking the stocks' dividends regularly, the annual revenues from the compensations were 22.71%~25.62% SAAY, fewer than the land price paid by the purchaser. Even though considering the deduction of the relevant fees and taxes, the net incomes from the compensations were generally fewer than that from the land if it had been continued to be leased. After redeeming all the bonds, these landlords held the stocks only, whose values were equivalent to 13.29% of the official price of the land at the end of 1962. The land-price policy in the Land-to-the-tiller Program favored the tenants, while it harmed the interests of the landlords.
起訖頁 91-150
關鍵詞 耕者有其田地價土地債券公營事業移轉民營Land-to-the-tiller ProgramLand priceLand bonds in kindPrivatization of government-owned enterprises
刊名 思與言  
期數 202306 (61:2期)
出版單位 思與言雜誌社
該期刊-上一篇 權利救濟的有與無:四分之三個世紀憲法解釋裡的文化隔閡
該期刊-下一篇 虛擬化的種族偏見:電子遊戲中的他者想像
 

新書閱讀



最新影音


優惠活動




讀者服務專線:+886-2-23756688 傳真:+886-2-23318496
地址:臺北市館前路28 號 7 樓 客服信箱
Copyright © 元照出版 All rights reserved. 版權所有,禁止轉貼節錄