物业税改革对房地产价格的影响——基于2002～2011年中国省际面板数据的实证研究被引量：3

The Influence about Property Tax Reform to Real Estate Price： An Empirical Analysis based on 2002～2011 Chinese Provincial Panel Data

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摘要基于供需视角,依据2002～2011年中国30个省（市、自治区）的面板数据,构建整体及东、中、西区域面板模型,分析了物业税对不同区域房价的影响.结果表明,物业税对房价具有抑制作用,且对各区域影响存在一定差异,鉴此,物业税应实行国际差异化. Based on supply and demand perspective, using the panel data of 30 provinces （mu- nicipalities and autonomous regions） from 2002 to 2011, the whole and the regional difference of the effect on real estate price by property tax has been analyzed. The results show that the prop- erty taxes do have repression effects on the housing price, while the effects have some regional differences. Based on the results, several Dolicv recommendations are ProPosed.

作者周建军康妮鞠方

机构地区湘潭大学商学院

出处《财经理论与实践》 CSSCI 北大核心 2013年第6期76-80,共5页 The Theory and Practice of Finance and Economics

基金国家社科基金(10BJL018) 中国博士后特别资助金(2012T50697) 中国博士后科学基金(20110491261) 湖南省教育厅项目(11K065) 湖南省社科基金(12JD72)

关键词物业税房地产价格区际差异 Property tax Real estate price Regional differences

分类号 F810.424 [经济管理—财政学]

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