房产税征收对地区消费结构升级的影响分析  

Research on the Influence of Property Taxes on the Upgrading of Regional Consumption Structure

作　　者：聂高辉[1] 李晟全 方舒 Nie Gaohui;Li Shengquan;Fang Shu

机构地区：[1]江西财经大学信息管理学院,南昌330032

出　　处：《公共财政研究》2021年第6期78-93,共16页Public Finance Research Journal

基　　金：江西省高校人文社会科学研究项目“江西省绿色金融风险监控与溢出效应研究”(GL19106)阶段性研究成果。

摘　　要：房产税征收一直是社会讨论的热点问题,其不仅有利于房地产市场稳定健康发展,而且也会影响地区消费结构及经济的发展。基于2006-2016年35个大中型城市的样本面板数据,运用合成控制法评估2011年重庆、上海的房产税政策对地区消费结构升级的影响效应,研究结果显示:房产税对消费结构升级造成的影响具有异质性,其征收在长、短期内均对重庆消费结构升级造成了负面影响,长期来看,房产税会促进上海的消费结构升级。因此,政府应科学合理地进行政策设计,尽量减弱房产税对地区消费结构升级的不利影响。Property tax is always a hot issue of social discussion.Its levy is not only beneficial to the stable and healthy development of real estate market,but also affects regional consumption and economic development.Based on the data of 35 large and medium-sized cities from year 2006 to 2016,this paper uses the synthetic control method to evaluate the impact of Chongqing and Shanghai’s property tax policies on the upgrading of regional consumption structure in 2011.And research finds that the impact of property tax policies is different.In the long and short term,the collection of real estate tax has a negative impact on the upgrading of Chongqing’s consumption structure,and in the long run it would promote the upgrading of Shanghai’s consumption structure.Therefore,in the process of advancing the legislation of real estate tax,the policy should be designed scientifically and rationally to minimize its adverse impact on the upgrading of regional consumption structure.

关 键 词：房产税 消费结构升级 合成控制法 

分 类 号：F812.4[经济管理—财政学]