| 房地产税对房地产价格影响效应的实证检验 |
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| 引用本文： | 杜雪君.房地产税对房地产价格影响效应的实证检验[J].浙江科技学院学报,2011,23(5):358-362. |
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| 作者姓名： | 杜雪君 |
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| 作者单位： | 浙江科技学院经济管理学院,杭州,310023 |
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| 基金项目： | 教育部人文社会科学研究青年基金，浙江省教育厅科研计划项目，浙江科技学院人才引进科研启动基金 |
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| 摘 要： | 采用中国省际面板数据,实证检验分析房地产税对房价的影响效应。研究发现:总体而言,房地产税对房价有抑制作用;各房地产税中,房产税、土地增值税对房价有正影响;城镇土地使用税、耕地占用税和契税对房价有显著负影响。研究结论为:政府在利用房地产税收政策调控房价的时候,应科学认识房地产税的具体影响效果,分清每种房地产税的功能和作用,提高房地产税调控的针对性、有效性和预见性。
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| 关 键 词： | 房地产税 面板数据模型 房价 |
Empirical analysis on impacts of real estate taxes on housing price |
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| DU Xue-jun.Empirical analysis on impacts of real estate taxes on housing price[J].Journal of Zhejiang University of Science and Technology,2011,23(5):358-362. |
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| Authors: | DU Xue-jun |
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| Affiliation: | DU Xue-jun(School of Economics and Management,Zhejiang University of Science and Technology,Hangzhou 310023,China) |
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| Abstract: | Based on China provincial panel data,we empirically test and analyze real estate taxes' impacts on housing price.The results show: 1) real estate taxes have negative effects on housing price in general;2) effects of real estate tax and land value-added tax on housing price are positive;3) effects of urban land use tax,farmland occupation tax and deed tax on housing price are negative.It is concluded that government should understand each real estate tax's specific effect and discriminate their function,to a... |
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| Keywords: | real estate taxes panel data model housing price |
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