房地产税如何降低城乡居民收入差距?  

How Does Real Estate Tax Narrow Income Gap between Urban and Rural Residents?

作　　者：钱海燕[1] 汪世伟 QIAN Haiyan;WANG Shiwei(School of Economics,Anhui University,Hefei 230601,China)

机构地区：[1]安徽大学经济学院,安徽合肥230601

出　　处：《合肥工业大学学报（社会科学版）》2023年第2期1-12,共12页Journal of Hefei University of Technology(Social Sciences)

基　　金：安徽高校研究生科学研究一般项目(YJS20210057)

摘　　要：我国发展的不平衡不充分造成城乡区域发展和收入差距扩大化是不争的事实。利用2007-2019年我国97个城市的面板数据,采用双重差分(DID)模型,分别探讨了房产税及沪渝两地不同的房产税试点方案对城乡居民收入差距的影响,并使用平行趋势检验、合成控制法及时间反事实检验等方式论证结果的稳健性。研究发现,房产税的实施影响了城乡居民收入分配;上海的房产税试点政策扩大了城乡收入差距,而重庆的房产税试点政策则缩小了城乡收入差距。鉴于沪渝两地房产税试点方案的差异,从梯度化房地产税税率、扩围房地产税征税对象及改善房产税税收优惠条件三个方面对未来房地产税改革方案的优化提供了相关建议。It is an indisputable fact that unbalanced and inadequate development in China has resulted in wide gaps in development and income distribution between urban and rural areas.By using the panel data of 97 cities in China from 2007 to 2019 and adopting the difference-in-differences(DID)model,the effects of the real estate tax and the real estate tax pilot programs in Shanghai and Chongqing on the income gap between urban and rural residents are discussed,and the parallel trend test,synthetic control method and counterfactual test are used to demonstrate the robustness of the results.The research show that the implementation of real estate tax affects the income distribution between urban and rural residents,the real estate tax pilot policy in Shanghai widens the urban-rural income gap,while the real estate tax pilot policy in Chongqing narrows it.In view of the differences between Shanghai and Chongqing in the pilot program of real estate tax,some suggestions on the future real estate tax reform are put forward from three aspects:setting up the gradient real estate tax rate,expanding the scope of real estate tax object and improving the preferential conditions of real estate tax.

关 键 词：房地产税改革 房产税试点 城乡收入差距 双重差分模型 

分 类 号：F812.42[经济管理—财政学]