情况本来可能更坏，好在西班牙银行业已经收回了大量尚未动工建房的土地，且还过住宅按揭的标准也颇为保守。
It could have been worse: Spanish Banks have repossessed huge amounts of land that had not yet been built on, and residential-mortgage standards are rather conservative.
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。
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.
已经拥有被按揭抵押土地的所有人可能会希望抵押他的衡平法权益。
A landowner who already holds land subject to a mortgage may wish to hypothecate his equity.
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