본문/내용
Ricardo 지대론이 오늘 우리에게 던져주는 중요한 시사점을 세 가지로 요약할 수 있겠다. 첫째, 지대는 다른 요소의 보수와는 구별될 필요가 있다. 다른 요소의 보수가 일면 지대의 성질을 띤다고 할 지라도 그 본질에 있어서 순수한 자연적 토지의 사용에 대한 대가인 지대와는 다르다. 그리고 자연적 토지의 사용에 대한 대가인 지대에 과세하더라도 토지의 공급은 감소하지 않는다. 둘째, 어디까지나 지대는 가격의 결과이다. 그러므로 지대나 지가에 직접 영향을 주는 토지정책은 생산물의 가격이나 토지이용에 영향을 미칠수 없으며, 지대에 대해 과세할 경우 지대세는 전가되지 않는다. 셋째, Ricardo의 지대분배율 증가 주장은 이론적으로 그리고 실증적으로 입증되지 않았지만 지대는 무시하지 못할 정도의 비중을 차지할 것으로 추정되며, 지대의 불로소득적 성격과 토지공급의 고정성으로 인해 지대가 과세대상으로 적합하다는 주장은 여전히 의미있는 논점으로 남아 있다.
참고문헌
1.김정호(1997), 『토지세의 경제학』, 한국경제연구원.
2.李在律(1998), “헨리 조지의 分配理論 硏究”, 『경제학연구』제46집 2호, 한국경제학회,
301-327.
3.李正典(1988), 『土地經濟論』, 박영사.
4.李鎭淳(1995), 『經濟改革論』, 비봉출판사.
5.Alchian, Armen A.(1987), `Rent`, in The New Palgrave A Dictionary of Economics,
Vol. 4, Macmillan.
6.Barkai, H.(1985), “Ricardo`s Second Thoughts on Rent as a Relative Share”,
Southern Economic Journal, Vol.32, Jan. 1966, rep. in David Ricardo:
Critical Assessments, V.2, ed. by John Cunningham Wood, Croom Helm.
7.Bird, Ronald & Vincent J. Tarascio(1992), `Paretian Rent Theory vursus
Pareto`s Rent Theory`, History of Political Economy, 24:4.
8.Buchanan, Daniel H.(1951), `The Historical Approach to Rent and Price Theory` in
Readings in The Theory of Income Distribution, ed. by AEA, Illonois: Richard D.
Irwin, Inc.
9.Clark, John Bates(1902), The Distribution of Wealth, New York: Macmillan Co., [1899]
10.Dwyer, Terence Michael(1980), `A History of the Theory of Land-Value Taxation`, Ph.D
Dissertation, Havard University.
11.Gaffney, Mason(1994), `Land as a Distinctive Factor of Production`, N. Tideman, ed.
Land and Taxation, Shepeard Walwyn.
12.George, Henry(1992), Progress and Poverty, New York: Robert Schalkenbach
Foundation, [1879], 김윤상 역(1997), 『진보와 빈곤』, 비봉출판사.
13.Kaldor, Nicolas(1995), `Alternative Theories of Distribution`, Review of Economic Studies,
ⅩⅩⅢ-61, No.2, 83-100.
14.Kohler, Heinz(1982), Intermediate Microeconomics, Scott, Foresman and Company, 1982
15.Lackman, Conway L(1991), `The Modern Development of Classical Rent Theory`
in Will Lissner and Dorothy B. Burnham(eds), George and the Scholars,
Robert Schalkenback Foundation, New York.
16.Malthus, Thomas(1964), Principles of Political Economy, New York: Augusts M. Kelley,
Bookseller, [2nd ed., 1836]
17.Marshall, Alfred(1959), Principles of Economics, 8th ed, London: Macmillan & Co Ltd.
[1920]
18.Marx, Karl(1981), Capital, Ⅲ, Penguin Books Ltd., 김수행 역(1993), 『자본론』 Ⅲ[下],
비봉출판사, 1993.
19.Mill, J. S.(1965), Principles of Political Economy, University of Toronto Press, 1965.
20.Mishra, G.P.(1985), `Political Economy of Distirbution: Ricardian System of
Analysis and Its Operation in Indian Agriculture`, Indian Economic
Journal, Vol.25(1), July-September 1977, rep. in David Ricardo:Critical
Assessments, V.4, ed. by John Cunningham Wood, Croom Helm.
21.Niehans, Jurg(1990), A History of Economic Theory, Baltimore: Johns Hopkins University
Press.
22.Offer, A.(1985), `Ricardo`s Paradox and the Movement of Rents in England c. 1879-1910`,
Economic History Review, 2nd series, Vol.33(2), May 1980, rep. in David Ricardo:
Critical Assessments, V.4, ed. by John Cunningham Wood, Croom Helm.
23.O`Sullivan, Arthur(1996), Urban Economics, 3rd ed. Irwin.
24.Renkow, Mitch(1993), `Land Prices, Land Rents, and Technological Change: Evidence
from Pakistan` World Development, Vol. 21. No. 5, 791-803.
25.Ricardo, David(1970), On the Principles of Political Economy and Taxation, in The
Works and Correspondence of David Ricardo, Vol.Ⅰ ed. by Piero Sraffa,
Cambridge University Press, [1951], 鄭允炯 역(1991), 『政治經濟學 및 課稅의 原理』,
비봉출판사.
26.-----------(1966), Notes on Malthus`s Principles of Political Economy, in The
Works and Correspondence of David Ricardo, ed. by Piero Sraffa, Vol. Ⅱ
Cambridge University Press, [1951].
27.-----------(1966), An Essay on the Influence of a Low Price of Corn on the Profits of
Stock, in 3The Works and Correspondence of David Ricardo, ed. by Piero Sraffa, Vol.
Ⅳ, Cambridge University Press, [1951].
28.Samuelson, P. A. & Nordhaus(1985), Economics, 12th ed.
29.Screpanti, Ernesto & Stefano Zamagni(1995), An Outline of the History of Economic
Thought, Oxford: Clarendon Press.
30.Shanmugasundaram, V.(1985), `Towards a Neo-Ricardian Rent Theory in the
Light of Green Revolution`, Indian Economic Journal, Vol.25(1), July-
September 1977, rep. in David Ricardo:Critical Assessments, V.4, ed. by
John Cunningham Wood, Croom Helm.
31.Smith, Adam(1976), An Inquiry into the Nature and Causes of the Wealth of Nations, ed.
by R. H. Campbell & A. S. Skinner, Oxford University Press, 김수행 역(1994),
『國富論』상, 동아출판사.
32.Stigler, George(1959), Production and Distribution Theories, New York: The Macmillan
Company.
33.Subbarayudu, C.(1985), `Ricardo`s Definition of Rent`, Indian Economic Journal,
Vol.25(1), July-September 1977, rep. in David Ricardo:Critical
Assessments, V.4, ed. by John Cunningham Wood, Croom Helm.
34.Stonier, A.W. & D. C. Hague(1967), A Text of Economic Theory, 3rd ed., Longmans
Green and Co., 정병휴 역(1973), 『新經濟原論』, 박영사.