对2003年以来我国实施的房地产业税收调控措施的评价——基于Poterba住房市场模型

Evaluation on the Measures of Tax Regulation of Real Estate Industry Which have been Implemented since 2003——Based on Poterba's Model

基于Poterba住房市场模型,以住房价格和存量的动态变化作为分析的工具,对2003年以来国家实施的调控住房市场税收政策的效应进行探索性研究(开征物业税也将实施)。通过分析,认为:各种的财政税收政策效应,导致价格的变化是不一样的。

Based on Poterba＇ s asset -market model, taking the real price of houses and the size of the housing capital stock as analyzing tool, the effect of tax measures of adjusting asset market which have been carried since 2003 is studied. Through analysis, we consider that every tax policy is not the same.