房地产税收弹性实证分析——基于30个省市自治区的面板数据  

Positive Analysis on the Elasticity of Real Estate Tax——Based on the Panel Data of 30 Provinces and Cities

作　　者：程瑶[1,2] 

机构地区：[1]南京财经大学财税学院,江苏南京210046 [2]财政部财政科学研究所,北京100142

出　　处：《山西财经大学学报》2009年第11期55-60,88,共7页Journal of Shanxi University of Finance and Economics

基　　金：国家社会科学基金重点项目(08AJY010);江苏省教育厅2009年度高校哲学社会科学基金项目(09SJB790016)

摘　　要：研究房地产税收弹性问题,对于调整和完善房地产税收制度,促进房地产市场的持续健康有序发展是十分必要的。通过运用定义法和弹性系数法对全国30个省市自治区的房地产税收弹性进行分析,我们发现房地产税收弹性的波动范围较大,阶段性特征十分明显,弹性趋势存在地区差异。采取相应措施逐步优化房地产税收弹性,有利于充分发挥房地产税收的宏观调控作用,促进房地产市场的持续健康发展。It is necessary to reserach the tax elasticity for adjusting the tax system of real estate and accelerating harmony development of real estate market.The author analyzes the tax elasticity of 30 provinces and cities by using the method of definition and elasticity coefficient.The author finds that the wave range of real estate tax elasticity is quite big,the phase character of real estate tax elasticity is evident,and there is regional difference on elasticity trend.It is helpful for exerting the macro-control effect of real estate tax and speeding the healthy development of real estate market to take some measures to optimize real estate tax elasticity gradually.

关 键 词：税收弹性 房地产税收 经济增长 税收收入 

分 类 号：F293.31[经济管理—国民经济]