统一比例房地产税是否会拉大基层财力差异——基于山东省的模拟分析

Will Real Property Taxation with Unified Tax Rate Enlarge the Revenue Disparity of County-level Governments? A Simulation Based on Shandong Province

就一些发达国家财政实践看,宽税基房地产税为基层政府的重要税收收入.然而,在一些已经开征宽税基房地产税的国家,居住分割、基层政府的碎片化和对房地产税的过大依赖等因素叠加与基层财力差异有很大关系.本文以山东省区县级数据为基础进行静态模拟,研究宽税基房地产税的开征是否会加剧山东各区县的财力差异.主要结论是:统一比例宽税基房地产税的开征没有扩大各区县的财力差异.

Real property tax is an important revenue source for localities in some developed countries. While in countries like US, excessive depending on property taxation plus other reasons like residential segregation and fragmentation of local governments etc. related to the disparity of fiscal revenue and public services among localities.Thus, taking example of Shandong Province, we want to simulate the relation of the levy of broadbase real property tax with a unified effective tax rate and the disparity of revenue of county-level government. The results shows that the levy does not enlarge the disparity.