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财产税归宿:理论分析与政策引申 被引量:3

The Incidence of the Property Tax:Theory Analysis and Its Implication
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摘要 从绝对税收归宿、平衡预算归宿和差别税收归宿三个方面对财产税进行全面考察,结果表明:作为一种区域内受益税,财产税符合不同级次政府应提供使其辖区范围内居民受益的服务,并因此而课税的经济学原理。加快推进财产税改革将有利于改善或扭转中国目前中央与地方财政所面临的被动局面。 Absolute incidence,balancing budget incidence and differential incidence of property tax are analyzed in this paper, and the results indicate that as a regional benefit tax,property tax conforms to the economics theory that governments of different level should provide services to benefit their residents and levy taxes on them.To reform property in time will
作者 谷成
出处 《改革》 CSSCI 北大核心 2005年第8期35-41,共7页 Reform
基金 谷成主持的国家留学基金项目<中国财产税改革问题研究>(项目编号:2003821101)的阶段性研究成果
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参考文献18

  • 1George R. Zodrow,"Local provision of public services:the Tibout Model after twenty-five years",Academic Press,1983.
  • 2Richard M.Bird,"The incidence of the property tax: old wine in new bottles? ",Canadian Public Policy, 1776, vol.2,issue 51.
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二级参考文献4

  • 1C· V· Brown & P· M · Jackson:Public Sector Economics, Martin Rorbertson & Company Ltd. Reprinted 1983.
  • 2Richard A .Musgrave & Peggy B . Musgrave :Public Finance In Theory And Practice , McGraw- Hill Company,(Third Edition).
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  • 4马拴友.税收流失的博弈分析[J].财经问题研究,2001(6):3-8. 被引量:30

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