rental value

基本解释

I would add two points here: first, seek to reduce the extremes of the property cycle by taxing the rental value of land;
这里我会加上两点：第一，对土地的出租价值徵税，以求降低房地产周期的极端性；
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Hong Kong, for example, promoted its economic take-off by relying mainly on collecting the land's rental value, enabling it to minimise employment taxes (currently 15 per cent).
举例而言，香港主要凭借征收土地租税（这使其得以最大限度地降低雇佣税（目前为15%），从而推动了经济的腾飞。
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。

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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