论财产税的基本逻辑

On the Basic Logic of Property Tax

基于Tiebout—Oates—Hamilton模型认为财产税具有受益税性质,但美国近年来对财产税采取种种限制和减免举措,使财产税在地方政府收入中所占比例逐渐缩小。分析这种理论与实践的偏离,可以得到财产税的基本逻辑,即仅在小区域内适用;现实效率的获得需要公众呼吁为前提;实质上是以居民房产价值为分摊原则的一种费;具有内在的不公平性;占纳税人收入比例不大;部分辖区需要政府间的拨款补助。因此,我国在开征财产税时,应至多将其设置在县级政府征收使用,进一步完善公众的呼吁机制,并将税率控制在适当范围,同时配合有效的政府间转移支付。

Property tax is a beneficial tax according to the Tiebout--Oates--Hamihon model, however, the proportion of property tax in local government revenue has shrunk gradually due to vari- ous restrictions and relief plans in from local governments of America. Analyzing the deviation between the theory and practice, we conclude the basic logic of property tax, which is that it is applicable only in the small district ; its efficiency in realism can be acquired mostly by the voice of the public; it virtu- ally is a apportionment of expense by residents＇ real estate with an intrinsic inequity; the proportion of the tax in taxpayer income is small; some districts need the assistance of local government. So, to levy the property tax successfully, tax collection right should be controlled in the count governments and their above authorities. It is necessary to improve the public＇s appeal mechanism, design the appropriate tax rate, and put the effective transfer.