房地产税收弹性实证分析——基于30个省市自治区的面板数据

Positive Analysis on the Elasticity of Real Estate Tax——Based on the Panel Data of 30 Provinces and Cities

研究房地产税收弹性问题,对于调整和完善房地产税收制度,促进房地产市场的持续健康有序发展是十分必要的。通过运用定义法和弹性系数法对全国30个省市自治区的房地产税收弹性进行分析,我们发现房地产税收弹性的波动范围较大,阶段性特征十分明显,弹性趋势存在地区差异。采取相应措施逐步优化房地产税收弹性,有利于充分发挥房地产税收的宏观调控作用,促进房地产市场的持续健康发展。

It is necessary to reserach the tax elasticity for adjusting the tax system of real estate and accelerating harmony development of real estate market.The author analyzes the tax elasticity of 30 provinces and cities by using the method of definition and elasticity coefficient.The author finds that the wave range of real estate tax elasticity is quite big,the phase character of real estate tax elasticity is evident,and there is regional difference on elasticity trend.It is helpful for exerting the macro-control effect of real estate tax and speeding the healthy development of real estate market to take some measures to optimize real estate tax elasticity gradually.