摘要
假设开发商满足理性人假设,利用数理模型分析了在其追求利润最大化时,开征房产税所产生的经济效应。研究发现,房产税不但会降低商品房租金价格和销售价格,还可以在增加消费者剩余、减少开发商利润的同时,带来税收收入的增加和社会福利的增进。
Assuming that the developers are rational,this paper uses a mathematical model to analyze the economic effects of property tax in their pursuit of profit maximization.It is found that property taxes will not only reduce the rental prices and the sale prices of real estate,but also increase the consumer surplus and reduce the profits earned by the developers. It is also found that property taxes bring growth in tax revenues and improve social welfare.
出处
《会计与经济研究》
北大核心
2015年第2期109-118,共10页
Accounting and Economics Research
基金
上海市人民政府决策咨询研究专项课题(2014-YJ-K03)
中国博士后科学基金第55批面上项目(2014M551374)
关键词
房产税
经济效应
消费者剩余
社会福利
property tax
economic effects
consumer surplus
social welfare
