房地产价格地方公共支出与房地产税负关系研究理论分析与基于中国数据的实证检验.pdfVIP

房地产价格地方公共支出与房地产税负关系研究 ∃ 109 ∃ 房地产价格地方公共支出与 房地产税负关系研究 理论分析与基于中国数据的实证检验 杜雪君 黄忠华 吴次芳 ( 浙江大学公共管理学院) !∀ 本文采用 1998~ 2006 年我国31 个省( 直辖市自 区) 的面板数据分析 房地产价格地方公共支出与房地产税负之间的关系研究结果显示: ( 1) 房价地方 公共支出与房地产税负两两之间存在反馈关系; ( 2) 房地产税负会对房价产生抑制作 用, 而地方公共支出对房价有明显的促进作用; ( 3) 地方公共支出与房地产税负对 房地产价格的影响存在动态差异性本文的政策建议是: ( 1) 房地产税收政策和地 方公共支出预算相互配合的政策组合能有效调控房地产市场; ( 2) 对现行的房地产 税收制度进行改革, 减少房地产流通环节的税种和税负, 开征物业税等 房地产价格 地方公共支出 房地产税负 面板数据模型 F29335 A Study on Interaction among Housing Price, Public Expenditure and Real Estate Taxes Abstract: This study employes all Chi ese provi ces# pa el data from 1998 to 2006 to a alyze the relatio ship betw ee housi g price, local public expe diture a d real estate taxes burde The results show: ( 1) Housi g price, local public ex pe diture a d real estate taxes have mutual feedback effects; ( 2) Housi g price w ould be reduced for real estate taxes capitalizatio , a d also be i creased because of the capitalizatio of local public services i Chi a; ( 3) Local public expe diture a d real estate taxes effects o housi g price are dy amically differe t It is co clu ded that: ( 1) Real estate taxes policy a d pubic expe diture budget should joi tly used to co trol developme t of the real estate market ( 2) A reform o real estate taxes system is ecessary The tax burde i real estate circulatio should be re duced, a d property tax should be collected Key words: Housi g Price; Local Public Expe diture; Real Estate Taxes; Pa el Data Model ( 2006BAJ11B03) ∃ 110 ∃ %数量经济技术经济研究 2009 年第1 期 20 , , , 20 80 90 , ( Filardo, 2000) 1998 , , 2008 2 1998 1 6