摘要
房产税扩围对高房价住宅销售价格能够产生抑制效果,但由于沪渝两地住房市场结构存在显著差异,房产税扩围对沪渝两地新建商品住宅销售价格整体产生两种截然相反的影响。较改革前,重庆新建商品住宅销售价格月度同比增长率月均下降约10个百分点,而上海同比增长率则月均上升约3~5个百分点。房产税扩围的影响与市场结构有密切关系,不能笼统给出房产税扩围有效或无效的简单判断。
The real estate tax expansion has inhibitory effect on high housing sales price. The real estate tax expansion has opposite effects on newly- built house price in Shanghai and Chongqin as there are quite different housing market structures in these two areas. The monthly growth rate of newly- built house price in Chongqing declines by 10 percent every month while the average month rate rises by 3- 5 percent in Shanghai. The impact of real estate tax expansion has close relation with market structure,and the effective or ineffective impact of real estate tax expansion can not be generally decided.
出处
《财贸研究》
CSSCI
北大核心
2016年第1期70-79,共10页
Finance and Trade Research
基金
国家自然科学基金项目"国有企业自由现金流量优化与控制机制研究"(71172190)
"国有企业多元治理逻辑
董事会行为合法性与企业可持续成长"(71572001)的阶段研究成果
关键词
房产税扩围
反事实识别
处理效应
real estate tax broadening
counterfactual identification
underpricing effects
