物业税的静态一般均衡影响分析

A General Equilibrium Analysis of Property Tax

本文分析物业税对城市空间结构的一般均衡影响,体现为对城市中土地价值、房地产租金、城市规模、居民的住房消费行为以及效用水平等的影响。本文在一个静态一般均衡的框架下,假设了一般形式的消费者效用函数,通过比较静态分析得到一些定性的结论。文章重点讨论了CES效用函数的情况,发现对于不同的消费替代弹性,结论可能是完全不同的。比如,在特定的情况下,征收物业税,可能会减少单位土地的资本投入,从而降低土地价值,降低人口密度,导致城市向外扩张;而在另一些情况下,结论正好相反。

This paper analyzes the consequences of the property tax on the urban structure, such as the land value, housing rent, and the residents＇ utility, in the context of a spatial, general equilibrium model of a closed city with a generalized utility function of the residents and production function of housing. The static comparative results show that, the conclusions depend on CES utility function. For example, in specific circumstances, the property tax＇ s depressing effect on improvements reduces population density, so that land value decreases; in other cases, the conclusion is just the opposite.