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毕设附件 外文文献 原文及译文
文献出处
作者:Turner M
期刊:Journal of Economic Geography, 2016年,第5卷,第3期,PP:55-65.
原文The study of real estate tax reform practice
作者:Turner M
Abstract
Due to historical, cultural, real estate property right system, etc. There is a hugedifference. There are many different countries in the property tax system. But mostcountries attach great importance to retaining stage in real estate tax, and real estateownership transfer tax is relatively small. This tax structure greatly encouraged theflow of real estate, to stimulate the economic supply of land. Real estate keep taxescan also help avoid vacancy or inefficient use of the property owner, stimulate thefrequent trading activities, the prosperity of the real estate market, both the andpromote the optimal allocation of factors of real estate.
Keywords: Real estate tax; Reform; House price
1 Introduction
Property tax is the tax base is not easy to hide. Tax burden is not easy to pass on,tax revenue stability and can be secondary to taxpayer’s income distribution, etc.
Because the object property itself has the visibility and immovability, so seldomhappened when the property tax levy tax base hidden problems. Because in the realestate tax point taxpayers have usually do not directly involved in the trading market,so not easy to happen on tax burden, has the nature of direct tax. Relative to incometax and turnover tax, property tax levy object is the value of their property tax. taxincome is relatively stable, and the ups and downs of the business cycle short.
Because we have a property tax, no property taxes, not property bulls more taxes,property junior tax principles, a property tax to a certain extent, have the function ofsecondary distribution of social wealth, help to avoid uneven distribution of socialwealth. Property tax is also important to influence land use financial tools, especiallyin urban areas, the use of land development, location, development intensity, etc., hasan important guiding role. On the b
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