物业税与城市蔓延之关系研究述评

Review on the researches on the association between property tax and urban sprawl

对城市蔓延的相关问题作了简要综述,并重点介绍了研究物业税与城市蔓延间关系的国内外文献。物业税与城市蔓延的理论研究和实证分析都说明,物业税与城市空间形态特别是城市规模之间存在着紧密的联系。指出应当从城市资源空间配置的角度开展更多物业税方面的研究,并在中国现有房地产市场中实践。

This paper summarizes the related issues of urban sprawl, and focuses on the literature on the connection between property tax and urban sprawl. Theoretical and empirical studies all validate the close relationship between property tax and urban spatial pattern, especially urban size. Therefore, the decision-makers of the property tax system reform in China should realize this issue, and related studies based on the status quo of real estate market in China should be done in the future.