摘要
本文区分了土地集约利用水平和土地利用效率,在承认房产税将导致土地利用效率下降的基础上,讨论房产税对我国土地使用集约水平的影响。本文的理论贡献是引入了更为符合现实的房屋耐用性假设取代经典文献中房屋完美可塑性假设,建立了符合我国国情的房产税空间一般均衡模型,并使用比较静态方法分别讨论房地产税中的场所价值税(地价税)和建筑价值税对土地集约利用水平的影响。本文的研究结论是地价税比房产税更加有利于提高土地利用的集约化程度。
In this paper, we distinguish level of intensive utilization of land with utilization efficiency of land. Basing on the condition that taxing real estate lowers capital-land ratio, we explore its effect on level of intensive utilization of land. Our contribution is replacing the assumption of perfectly malleable structure with that of invariable structure. After establishing a spatial general equilibrium model which is accord with China＇s national conditions, we explore the effect of two different real estate tax, site value taxation and structure value taxation, on the level of intensive utilization of land using the comparative static method.
出处
《产业经济评论》
2015年第6期57-64,共8页
Review of Industrial Economics
基金
教育部人文社会科学研究基金项目"我国的房地产最优税制研究"(项目编号10YJC790269)
关键词
房产税
土地集约利用
空间均衡
比较静态
Real estate tax, Intensive utilization of land, Spatial equilibrium, Comparative static
