李泽 侯英裕

Li Ze, Hou Yingyu

关键词：城市废弃铁路更新；融资机制；税收分配区政策；亚特兰大环线；城市再开发；规划实施

Keywords：Urban Abandoned Railway Renewal; Financing Mechanism; Tax Allocation District; Atlanta Beltline; Urban Redevelopment; Planning Implementation

摘要：

后工业时代，在世界范围内以废弃铁路改造推动城市更新的热潮中，美国亚特兰大对连接市内45 个街区的废弃铁路线改造利用，有效带动了地区复兴。本文以该项目的成功实施为切入点，探究其背后机制，聚焦重要融资保障机制——税收分配区政策。通过解读与税收分配区政策相关的经济、法律文献，文章梳理了该政策的发展历程、制定过程和作用特点，并以亚特兰大环线为例，讨论了该政策在实际项目中的应用。研究发现，该政策通过划定环线周边的税收分区，将分区内的房地产所得税用于建设，从资金来源角度保障了项目得以顺利实施。这提高了该地区的基础设施、环境质量，进而吸引了更多私人投资，带动了周边区域的复兴。税收分配区政策在亚特兰大环线中的应用研究为我国废弃铁路更新的实施及其经济模式提供了一定的启示。 

Abstract：

In the post-industrial era, there has been a worldwide upsurge of urban renewal promoted by abandoned railways. In Atlanta, the transformation and utilization of its abandoned railway line connecting 45 blocks effectively drives regional revitalization. This paper takes the successful implementation of Atlanta Beltline as an entry point, explores its mechanism, and focuses on one of its important financing models: the tax allocation district policy. By interpreting the related economic and legal literatures, this paper clarifies the history, the formulation, and the function of the tax allocation district policy, and discusses its application in the Atlanta Beltline. The tax allocation district policy, through designating a geographical area around the Atlanta Beltline, used the property taxes to fund the revitalization projects in the district, thus ensured a smooth project implementation. Furthermore, the policy improved the overall infrastructure and environmental quality of the district, which in turn attracted more private investment into the revival of the surrounding area. The research on the application of tax allocation district policy in the Atlanta Beltline has provided certain inspirations and lessons for the progressing of abandoned railway renewal and its economic model in China. 

李泽，博士，天津大学建筑学院，副教授
侯英裕（通信作者），天津大学建筑学院，博士研究生。1410724686@qq.com

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