上回說到，民生主義本質介於資本主義與社會主義之間，所以私人不動產漲價部份，是要充公的。歸公的部份分成二種，一是「土地增值捐」，二是「土地持分捐」。政府持有的土地持分，可以行使擁有人權益，獲得土地租金。而且一但政府持有的土地持分捐超過 50%，該筆土地須經過公告拍賣的程序決定來決定公告地價。土地增值捐則是更名自土地增值稅，目的是讓政府提前獲得部份的漲價歸公收益。 不過在上回的表中，只呈現了「漲價歸公」，並沒有呈現「跌價亦歸公」的精神。所以在下表中，假設了10年一次的金融海嘯。由於 2008年(民國97年)發生過金融海嘯，所以假定將在民國 107年重現，之後每隔 10年一次。土地在市場中的行情下跌去年漲幅的 6倍，政府公告地價也順應民情下跌 6倍。 民國 | 土地市價 | 市場漲幅 | 公告地價 | 公告漲幅 | 地主持分 | 政府持分 | 地主坐擁 | 100 | $30,000 | 2.00% | $10,000 | 1.00% | 100.00% | 0.00% | $30,000 | 101 | $30,600 | 2.00% | $10,100 | 1.00% | 99.01% | 0.99% | $30,297 | 102 | $31,212 | 2.00% | $10,201 | 1.00% | 98.03% | 1.97% | $30,597 | 103 | $31,836 | 2.00% | $10,303 | 1.00% | 97.06% | 2.94% | $30,900 | 104 | $32,473 | 2.00% | $10,406 | 1.00% | 96.10% | 3.90% | $31,206 | 105 | $33,122 | 2.00% | $10,510 | 1.00% | 95.15% | 4.85% | $31,515 | 106 | $33,785 | 2.00% | $10,615 | 1.00% | 94.20% | 5.80% | $31,827 | 107 | $34,461 | -12.00% | $10,721 | -6.00% | 93.27% | 6.73% | $32,142 | 108 | $30,325 | 2.00% | $10,078 | 1.00% | 99.23% | 0.77% | $30,090 | 109 | $30,932 | 2.00% | $10,179 | 1.00% | 98.24% | 1.76% | $30,388 | 110 | $31,550 | 2.00% | $10,281 | 1.00% | 97.27% | 2.73% | $30,689 | 111 | $32,181 | 2.00% | $10,383 | 1.00% | 96.31% | 3.69% | $30,993 | 112 | $32,825 | 2.00% | $10,487 | 1.00% | 95.35% | 4.65% | $31,300 | 113 | $33,482 | 2.00% | $10,592 | 1.00% | 94.41% | 5.59% | $31,610 | 114 | $34,151 | 2.00% | $10,698 | 1.00% | 93.47% | 6.53% | $31,923 | 115 | $34,834 | 2.00% | $10,805 | 1.00% | 92.55% | 7.45% | $32,239 | 116 | $35,531 | 2.00% | $10,913 | 1.00% | 91.63% | 8.37% | $32,558 | 117 | $36,242 | -12.00% | $11,022 | -6.00% | 90.73% | 9.27% | $32,880 | 118 | $31,893 | 2.00% | $10,361 | 1.00% | 96.52% | 3.48% | $30,782 | 119 | $32,530 | 2.00% | $10,465 | 1.00% | 95.56% | 4.44% | $31,086 | 120 | $33,181 | 2.00% | $10,569 | 1.00% | 94.61% | 5.39% | $31,394 | 121 | $33,845 | 2.00% | $10,675 | 1.00% | 93.68% | 6.32% | $31,705 | 122 | $34,522 | 2.00% | $10,782 | 1.00% | 92.75% | 7.25% | $32,019 | 123 | $35,212 | 2.00% | $10,889 | 1.00% | 91.83% | 8.17% | $32,336 | 124 | $35,916 | 2.00% | $10,998 | 1.00% | 90.92% | 9.08% | $32,656 | 125 | $36,635 | 2.00% | $11,108 | 1.00% | 90.02% | 9.98% | $32,979 | 126 | $37,367 | 2.00% | $11,219 | 1.00% | 89.13% | 10.87% | $33,306 | 127 | $38,115 | -12.00% | $11,332 | -6.00% | 88.25% | 11.75% | $33,636 | 128 | $33,541 | 2.00% | $10,652 | 1.00% | 93.88% | 6.12% | $31,489 | 129 | $34,212 | 2.00% | $10,758 | 1.00% | 92.95% | 7.05% | $31,801 | 130 | $34,896 | 2.00% | $10,866 | 1.00% | 92.03% | 7.97% | $32,115 | 131 | $35,594 | 2.00% | $10,974 | 1.00% | 91.12% | 8.88% | $32,433 | 132 | $36,306 | 2.00% | $11,084 | 1.00% | 90.22% | 9.78% | $32,754 | 133 | $37,032 | 2.00% | $11,195 | 1.00% | 89.33% | 10.67% | $33,079 | 134 | $37,772 | 2.00% | $11,307 | 1.00% | 88.44% | 11.56% | $33,406 | 135 | $38,528 | 2.00% | $11,420 | 1.00% | 87.57% | 12.43% | $33,737 | 136 | $39,298 | 2.00% | $11,534 | 1.00% | 86.70% | 13.30% | $34,071 | 137 | $40,084 | -12.00% | $11,650 | -6.00% | 85.84% | 14.16% | $34,408 | 138 | $35,274 | 2.00% | $10,951 | 1.00% | 91.32% | 8.68% | $32,212 | 139 | $35,980 | 2.00% | $11,060 | 1.00% | 90.42% | 9.58% | $32,531 | 140 | $36,699 | 2.00% | $11,171 | 1.00% | 89.52% | 10.48% | $32,853 | 141 | $37,433 | 2.00% | $11,282 | 1.00% | 88.63% | 11.37% | $33,178 | 142 | $38,182 | 2.00% | $11,395 | 1.00% | 87.76% | 12.24% | $33,507 | 143 | $38,946 | 2.00% | $11,509 | 1.00% | 86.89% | 13.11% | $33,839 | 144 | $39,725 | 2.00% | $11,624 | 1.00% | 86.03% | 13.97% | $34,174 | 145 | $40,519 | 2.00% | $11,741 | 1.00% | 85.18% | 14.82% | $34,512 | 146 | $41,329 | 2.00% | $11,858 | 1.00% | 84.33% | 15.67% | $34,854 | 147 | $42,156 | -12.00% | $11,977 | -6.00% | 83.50% | 16.50% | $35,199 | 148 | $37,097 | 2.00% | $11,258 | 1.00% | 88.83% | 11.17% | $32,952 | 149 | $37,839 | 2.00% | $11,371 | 1.00% | 87.95% | 12.05% | $33,278 | 150 | $38,596 | 2.00% | $11,484 | 1.00% | 87.08% | 12.92% | $33,608 | 151 | $39,368 | 2.00% | $11,599 | 1.00% | 86.21% | 13.79% | $33,941 | 152 | $40,155 | 2.00% | $11,715 | 1.00% | 85.36% | 14.64% | $34,277 | 153 | $40,958 | 2.00% | $11,832 | 1.00% | 84.52% | 15.48% | $34,616 | 154 | $41,778 | 2.00% | $11,951 | 1.00% | 83.68% | 16.32% | $34,959 | 155 | $42,613 | 2.00% | $12,070 | 1.00% | 82.85% | 17.15% | $35,305 | 156 | $43,465 | 2.00% | $12,191 | 1.00% | 82.03% | 17.97% | $35,654 | 157 | $44,335 | -12.00% | $12,313 | -6.00% | 81.22% | 18.78% | $36,007 | 158 | $39,015 | 2.00% | $11,574 | 1.00% | 86.40% | 13.60% | $33,709 | 159 | $39,795 | 2.00% | $11,690 | 1.00% | 85.55% | 14.45% | $34,043 | 160 | $40,591 | 2.00% | $11,807 | 1.00% | 84.70% | 15.30% | $34,380 | 161 | $41,403 | 2.00% | $11,925 | 1.00% | 83.86% | 16.14% | $34,720 | 162 | $42,231 | 2.00% | $12,044 | 1.00% | 83.03% | 16.97% | $35,064 | 163 | $43,075 | 2.00% | $12,164 | 1.00% | 82.21% | 17.79% | $35,411 | 164 | $43,937 | 2.00% | $12,286 | 1.00% | 81.39% | 18.61% | $35,762 | 165 | $44,815 | 2.00% | $12,409 | 1.00% | 80.59% | 19.41% | $36,116 | 166 | $45,712 | 2.00% | $12,533 | 1.00% | 79.79% | 20.21% | $36,474 | 167 | $46,626 | -12.00% | $12,658 | -6.00% | 79.00% | 21.00% | $36,835 | 168 | $41,031 | 2.00% | $11,899 | 1.00% | 84.04% | 15.96% | $34,484 | 169 | $41,851 | 2.00% | $12,018 | 1.00% | 83.21% | 16.79% | $34,825 | 170 | $42,688 | 2.00% | $12,138 | 1.00% | 82.39% | 17.61% | $35,170 |
上圖黃色的部份，表示發生金融海嘯。相同的計算方式，每隔 10年重現一次。在發生金融海嘯後，就可以發現 108年時，政府的土地持分變少，地主的持分增加。這就等於是「土地跌價亦歸公」，達到政府與人民患難與共的精神。在發生重大災難時，政府也可以提高免稅坪數或免租金坪數的方式來降低人民的負擔。但是絕不可以使用類似「土增稅減半」的做法，使土地面積愈大的人減稅愈多。 上面的改良模型，比上回增加了一個欄，就是「地主坐擁」，該欄顯示地主實際坐擁的土地價值。以民國100年價值 3萬元的土地而言，該年度地主持有 100%土地；70年後，地主持有 82.39%土地，地主實際坐擁 $35,170元，表面上獲利 $5,170(不含土地租金及使用上之獲利)。但是也依此可以換算出，政府持有 17.61%的土地，價值 $7,518元，此金額當然也不含土地租金。這樣的結果顯示，一但土地拍賣，地主不可能獨獲利益，而政府只要每年佔有少許的土地持分，即可落實平均地權。要讓金主們相信，荒廢土地是無利可圖的，如果沒有確實的用地需求，地主切不可閒置土地，等待地價上漲，坐收眾人辛苦努力的成果。 延伸閱讀
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