地方财政支出对房地产价值的影响——基于我国35个大中城市的实证研究  

The Effects of Local Public Spending on Property Values:An Empirical Study of Basing on 35 large and Medium-sized Cities in China

作　　者：高凌江[1] 

机构地区：[1]中国人民大学公共管理学院,北京100872

出　　处：《财经理论与实践》2008年第1期85-89,共5页The Theory and Practice of Finance and Economics

摘　　要：运用普通最小二乘法,对我国35个大中城市的数据资料进行多元回归,分析地方财政支出对房地产价值的影响,其结论是地方财政支出和房地产价值存在高度正相关关系,城市持续高水平的财政支出,经过一段时间的积累,必定通过房地产价值的增加体现出来。由此引出了对我国房地产税进行改革的启示。In this paper, ordinary least-squares method is applied for multiple regression analysis on the data from China＇ s 35 large and medium-sized cities to investigate the effects of local Public Spending on Property Values. The results show that there is a high degree of correlation between local fiscal expenditures and the property values, and that the continuous high level of cities＇ financial spending will lead to appreciation of property values. This leads to the need for China to reform real estate tax to the Enlightenment.

关 键 词：地方财政支出 房地产价值 财产税 

分 类 号：F810.7[经济管理—财政学] F293.35