在已开征财产税的国家,一些国家仅仅对财产价值中的土地部分征税,如肯尼亚以及澳大利亚和南非的一些地区;有些国家仅仅对建筑物征税,如坦桑尼亚;而大多数国家对土地和改良物均征税。对土地和改良物的各种税率设计对资源配置和经济增长有着不同的影响,这在以往的文献中几乎形成了共识,只不过研究角度各不 In countries that have levied property taxes, some countries only tax land portions of property values, such as Kenya and parts of Australia and South Africa; others tax buildings only, such as Tanzania; while most countries impose taxes on land and Improvements are taxable. Various tax rates on land and improvements have different effects on resource allocation and economic growth, which have almost reached consensus in the past literature, except for the research perspective