Shifting the burden of tax from Labour to land would actually hold down the price of housing and commercial space, because rental value that is taxed would not be recycled into new mortgages.

把税收负担从劳动力转向土地，实际上将会降低住宅和商业空间价格，因为；征税之后的租税，不会再次循环进入新的按揭贷款。

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The asset is a hybrid of bond-like cash flow from rental income and equity-like gains from rises in value.

房地产是由租赁收入带来的债券式现金流与从市值上升得来的股票式收益的混合体。

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If, for example, as part of the rent, your tenant agrees to maintain the gardens and pool, you must show the value of these services as rental income.

如果你的租户愿意维护花园和游泳池，你就得按市场价格计算相应的服务费抵消房租的一部分。

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George wanted to tax the rental value of unimproved land, as that was the least distortionary tax possible.

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The corresponding net rental value of an apartment building is only partly exempt, by dint of depreciation deductions.

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The return is the annual rental value, minus operating costs like property taxes, heating bills, lawn care and insurance.

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