房地产税、居住需求与税基评估:观照美国做法  

The Property Tax,Housing Demand and Tax Base Assessment: Research on American Practice

作　　者：米旭明[1] 

机构地区：[1]深圳大学建设管理与房地产系,广东深圳518060

出　　处：《改革》2012年第12期70-75,共6页Reform

基　　金：国家社会科学基金项目"市场差异;公平性变量与房地产税基批量评估模型研究"(批准号:11CJY092);教育部人文社会科学研究项目"房地产税基批量评估模型与准确性研究"(批准号:10YJC790197)

摘　　要：以美国房地产税评估限制法案为主线,梳理其起源与发展,并对具体内容进行分类研究。在房价波动的基础上,分析评估限制的实施效果,以及对税基总额和地方财政收入的影响;研究评估限制条款对税负公平、物业流动性和市场效率的影响,并探讨由此产生的税负不公平、锁定效应和资源配置扭曲问题。研究表明,限制政策的实施降低了市场运行的效率,带来了不公平,背离了房地产税基评估的基本逻辑。Based on the main clue of property tax assessment limits in American, this paper analyzes the laws＇ origin and development and provides the classification research according to the content difference. Then the effects of law enforcement at various times are researched on the basis of housing price fluctuations, which include tax base and local fiscal revenue. The paper further analyzes tax inequities, lock-in effect and distortions of resource allocation caused by property tax assessment limits. The research shows that the implementation of restrictive policy has reduced the efficiency of market, brought unfairness and deviated from the basic logic of tax base assessment of the property tax.

关 键 词：房产税 税基评估 资源配置 房地产业 

分 类 号：F812.423[经济管理—财政学]