资产价格与货币、财税政策——文献综述与评价

Relationship of Capital Price and Monetary or Fiscal Policy-Literature Review and Evaluation

本文在对研究资产价格与货币、财税政策关系的国内外相关理论进行了较为细致的梳理和总结后发现,国内外学者对于资产价格与货币政策的研究广泛而深入,而其研究结论又是如此模棱两可,资产价格与货币政策的关系处于不确定状态。而从税制发展史上看,房地产税收问题更一直是财政学研究的一个重点问题。关于资本市场的税制研究,国内外学者似乎着墨不多。

The article reviews theories examining relationship between asset prices and monetary policy or fiscal policy. The result shows that though foreign scholars conducted extensive and in-depth research on this topic, their conclusions are quite ambivalent. If we take a look at taxation system, real estate taxation has always been the high- light in fiscal research. And the research on capital market taxation is still at early stage.