从威廉.配第到费尔德斯坦,土地税收研究经历了前古典期、古典期、现代期三个时期。前古典期开展了对土地税收的经验性研究;古典时期发展并完善了土地税收的局部均衡分析;现代期则运用一般均衡分析方法对土地税的动态归宿问题进行了初步探讨。然而,在土地税收是否中性、税负归宿是否具有累进性等问题上至今仍无定论,这些正是需要进一步研究的问题。 From Wilhelm Vladimir to Feldstein, the land tax research underwent three periods of pre-classical, classical and modern period. In the pre-classical period, the empirical study of land taxation was carried out. During the classical period, the local equilibrium analysis of land tax was developed and perfected. In the modern period, the general equilibrium analysis method was used to discuss the dynamic fate of land tax. However, there is still no conclusion about whether the land tax is neutral or whether the tax burden is progressive or not. These are the issues that need further study.