财产税是如何影响住宅价格的?  

How Does the Property Taxes Influence House Prices?

作　　者：刘大平[1] 叶遇春[1] 

机构地区：[1]西南财经大学财税学院,四川成都610074

出　　处：《税务与经济》2006年第3期89-92,共4页Taxation and Economy

摘　　要：在财政分权体制下,财产税作为地方政府的主要收入来源,不仅事关地方公共品的有效供给,而且还对资源配置和社会福利水平产生重要影响。财产税影响住宅价格研究中的“受益说”、传统观点和新观点以及Y inger的税收资本化理论都说明了这一点。应借鉴国外先进的理论研究,从我国实际情况出发,形成有特色的研究思路。In the decentralized market system, as the main revenue stream of local government, the property taxes not only influenced the efficiency of public goods supply, but also involved the resource allocation and the level of social welfare. In this paper ,we reviewed the ＂Benefit View＂, the New and Classical Views ,Yinger＇s Theory of Capitalization, and examined the theoretical literature on the impact of property taxes on house prices. We try to expose the skeleton and direction of the research in the foundation of previous effort, and provide some valuable enlightenment.

关 键 词：财产税 住宅价格 税收资本化 

分 类 号：F810.424[经济管理—财政学]