房产税对贫富差距的影响——基于沪渝房产税试点的实证分析

The Effect of the Property Tax on the Poor-Rich Gap ——Based on the Shanghai and Chongqing’s Property Tax Reform

改革开放以来,中国的贫富差距逐渐扩大,缩小贫富差距实现社会公平正义成了当前中国经济社会发展的主要目标。房产税作为中国税制改革的重要一环,对缩小贫富差距有着重要意义。以2011年沪渝两地房产税改革试点为研究对象,分析房产税对贫富差距的影响;采用双重差分法,利用中国24个城市2006—2015年的面板数据对沪渝两地房产税改革的政策效应进行研究,分别探究了两地不同的房产税改革模式对贫富差距的影响,并利用双重差分倾向得分匹配法对结果进行了稳健性检验。结果显示,上海的房产税征收模式将会扩大贫富差距,而重庆的房产税征收模式能够缩小贫富差距。

The gap between the rich and the poor in China is getting bigger and bigger since the reform and opening up.Narrowing the gap between the rich and the poor and realizing social equity and justice have become the main goals of Chinese economic and social development.The property tax as an important part of reform in China plays important roles to narrow the income inequality.The research takes the pilot reform of property tax in Shanghai and Chongqing in 2011 as the research object to analyze the impact of property tax reform on income inequality.Based on the 2006-2015 panel data of 24 cities,the research analyzes the policy efficiency of the property tax reform and distinguishes the different effects on the poor-rich gap between two kinds of reform mode by the use of the method of difference-in-differences.At the same time,the research uses propensity score matching-difference in differences to further verify the conclusion.Results show that Shanghai's reform mode will widen the income inequality and the pattern of the Chongqing can narrow the wealth gap.