Property tax in urban China

被引：6

作者：

Li, Dan ^{[1
]}

Song, Shunfeng ^{[2
]}

机构：

[1] First Independent Bank Nevada, Reno, NV 89511 USA

[2] Univ Nevada, Dept Econ, Reno, NV 89557 USA

来源：

CHINA & WORLD ECONOMY | 2008年 / 16卷 / 04期

关键词：

housing price; property tax; reform;

D O I：

10.1111/j.1749-124X.2008.00121.x

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper examines China's urban housing sector and proposes that property tax reform be undertaken. Specifically, China should significantly reduce taxes on transactions and introduce property taxes during the possession of houses. This will increase housing affordability as a result of lower transaction costs, reduce speculation because of the higher opportunity cost of holding vacant houses, stabilize the fiscal system by generating more sustainable tax revenue, and improve the efficiency and fairness of the property tax system according to the principles of "ability-to-pay" and "userpays".

引用

页码：48 / 63

页数：16