财产税效率的作用机制考察

Review on the Mechanism of the Efficiency of Property Tax

仅仅依靠公众从辖区中退出提升财产税效率只有理论上的意义。呼吁是另一种提升效率的手段,它的作用机制需要两个条件:退出的可置信威胁,以及对组织管理者漠视呼吁的行为有一定政治成本。在退出之路可行性不大时,降低呼吁成本,使得"下情上达"的成本减小,同时增加地方政府官员漠视呼吁的政治成本,把处理公众呼吁的行为方式同地方政府官员的政治前途结合起来,这样才能够使财产税得到现实效率。

The promotion of efficiency on property tax merely depending on the withdrawal only has a sense of theory. Another method to impeve efficiency is appeal, however ,it requires two conditions： one is the threat to withdraw, another is some political costs to officials who ignore the appeal. When the withdraws is impracticable, only by reducing the cost of making opinions and requirements of the mass known by the officials easily, increasing political cost of the local governments who ignore the appeal and unifying the way of handling the appeal of public with local government＇s political future, can we acquire the efficiency of property tax in reality.