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论房产税改革对房地产市场的调控效应 被引量:14

The Controlling Effects of House Property Tax Reform to Real Estate Market
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摘要 房地产业是我国的新兴产业,但目前的房地产市场呈现出市场失灵现象。基于房地产市场本身所固有的特性,文章认为,通过对房产税的改革,可以有效地调控房地产市场,为房地产市场持续、健康、有序、均衡地发展创造良好的环境。 Real estate is a newly emerging industry in our country; however the current real estate market appears out of control. This article, based on the inherent characteristic of the real estate market, points out that the real estate market can be effectively controlled through the reform of house property tax, which can bring about a fine environment fur the sustainable, sound, orderly and balanced development of the real estate market.
作者 方重 梅玉华
出处 《当代经济管理》 2008年第4期87-89,共3页 Contemporary Economic Management
基金 国家自然科学基金项目(70631003)的阶段性研究成果
关键词 房产税改革 房地产市场 调控 house property tax reform real estate market control
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  • 1财政部课题组.《财产税制国际比较》[M].中国财政经济出版社,1996年版..
  • 2US Census Bureau, State Government Tax Collections, http://cencus.gov.
  • 3Richard R.Almy, Property Tax Policies and Administrative Practices in Canada and the United States: Executive Summary, http://www.iaao.org,
  • 4Robert Dalgliesh, Lawrence Buchart, Kathie Thompson, Duane Bruce, Larry Butz, Regression modeling in Calgary-a practical approach,Assessment Journal, Jul/Aug 1998.

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