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中国城镇居民的房地产税纳税意愿——基于不同减免方案的模拟分析 被引量:16
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作者 张平 侯一麟 《公共行政评论》 CSSCI 北大核心 2019年第2期45-64,M0004,M0005,共22页
论文在房地产税纳税意愿理论模型的基础上,建构纳税意愿的测量指标,再使用《中国家庭追踪调查》的数据,根据区域、住房类型、拥有套数、购房贷款和社会经济地位等因素,对不同地区和收入的居民的房地产税纳税意愿进行多维度比较,发现:一... 论文在房地产税纳税意愿理论模型的基础上,建构纳税意愿的测量指标,再使用《中国家庭追踪调查》的数据,根据区域、住房类型、拥有套数、购房贷款和社会经济地位等因素,对不同地区和收入的居民的房地产税纳税意愿进行多维度比较,发现:一、不同地区和收入的家庭的房地产税纳税意愿存在较大差异,说明房地产税的地方税特征和差异化设计的必要性。二、在不同减免方案下,房地产税的财政效应明显不同。三、没有证据表明减免额度越大纳税意愿越高。研究结果表明,简单地提高减免额未必能减少开征房地产税的阻力。论文认为:以人均价值减免为基础,综合考量房地产税的税收潜能和居民纳税意愿,理论上的最优减免额度不宜超过当地人均三分之一建筑面积的当年市场价值。 展开更多
关键词 房地产税 纳税意愿 价值减免 模拟分析
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Impacts of Property Tax Levy on Housing Price and Rent:Theoretical Models and Simulation with Insights on the Timing of China Adopting the Property Tax 被引量:1
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作者 Ping Zhang yilin hou Bo Li 《China Finance and Economic Review》 2021年第3期47-66,共20页
What will be the impact of property tax levy(RPT)on China’s housing price?The conclusions from existing research are conflicting,failing to pinpoint how RPT will affect housing price and rent.More crucially,theoretic... What will be the impact of property tax levy(RPT)on China’s housing price?The conclusions from existing research are conflicting,failing to pinpoint how RPT will affect housing price and rent.More crucially,theoretical economic models are missing in clearly describing the operating mechanisms of the tax’s impact.Starting with a theoretical model of RPT,housing price and rent,the paper derives the path and mechanism of RPT affecting housing price and rent,and provides insights on the choice of timing for China to adopt and levy RPT.Our simulation results show that under China’s circumstances,if the effective RPT rate is 0.5%and the RPT revenue is not used to increase public services,the tax may cause a housing price decline between 8.3%and 12.5%.If the RPT revenue is used for basic public services,the housing price decline will be as small as 1.7%to 2.5%,but rent may rise by 6.7%to 20%.The reason for the sharp drop in housing price is the bubble;the premise of a rent hike is that the public services that renters can benefi t from are substantially improved.Based on the impact of RPT on housing price fluctuation,the period after the market has gradually squeezed out the housing price bubble may be among the best windows for adopting RPT. 展开更多
关键词 real property tax(RPT) housing price RENT SIMULATION
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Disruption of the autism-related gene Pak1 causes stereocilia disorganization,hair cell loss,and deafness in mice 被引量:1
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作者 Cheng Cheng yilin hou +14 位作者 Zhonghong Zhang Yanfei Wang Ling Lu Liyan Zhang Pei Jiang Song Gao Qiaojun Fang Chengwen Zhu Junyan Gao Xufeng Liu Wei Xie Zhengping Jia Zhigang Xu Xia Gao Renjie Chai 《Journal of Genetics and Genomics》 SCIE CAS CSCD 2021年第4期324-332,共9页
Several clinical studies have reported that hearing loss is correlated with autism in children.However,little is known about the underlying mechanism between hearing loss and autism.p21-activated kinases(PAKs)are a fa... Several clinical studies have reported that hearing loss is correlated with autism in children.However,little is known about the underlying mechanism between hearing loss and autism.p21-activated kinases(PAKs)are a family of serine/threonine kinases that can be activated by multiple signaling molecules,particularly the Rho family of small GTPases.Previous studies have shown that Pak1 mutations are associated with autism.In the present study,we take advantage of Pak1 knockout(Pak1a/a)mice to investigate the role of PAK1 in hearing function.We find that PAK1 is highly expressed in the postnatal mouse cochlea and that PAK1 deficiency leads to hair cell(HC)apoptosis and severe hearing loss.Further investigation indicates that PAK1 deficiency downregulates the phosphorylation of cofilin and ezrin-radixin-moesin and the expression of b II-spectrin,which further decreases the HC synapse density in the basal turn of cochlea and disorganized the HC stereocilia in all three turns of cochlea in Pak1à/àmice.Overall,our work demonstrates that the autism-related gene Pak1 plays a crucial role in hearing function.As the first candidate gene linking autism and hearing loss,Pak1 may serve as a potential target for the clinical diagnosis of autism-related hearing loss. 展开更多
关键词 PAK1 Hearing loss Synapse Hair bundle ERM
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HucMSC-Ex alleviates inflammatory bowel disease via the lnc78583-mediated miR3202/HOXB13 pathway 被引量:1
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作者 Yuting XU Li ZHANG +7 位作者 Dickson Kofi Wiredu OCANSEY Bo WANG yilin hou Rong MEI Yongmin YAN Xu ZHANG Zhaoyang ZHANG Fei MAO 《Journal of Zhejiang University-Science B(Biomedicine & Biotechnology)》 SCIE CAS CSCD 2022年第5期423-431,共9页
As a group of nonspecific inflammatory diseases affecting the intestine,inflammatory bowel disease(IBD)exhibits the characteristics of chronic recurring inflammation,and was proven to be increasing in incidence(Kaplan... As a group of nonspecific inflammatory diseases affecting the intestine,inflammatory bowel disease(IBD)exhibits the characteristics of chronic recurring inflammation,and was proven to be increasing in incidence(Kaplan,2015).IBD induced by genetic background,environmental changes,immune functions,microbial composition,and toxin exposures(Sasson et al.,2021)primarily includes ulcerative colitis(UC)and Crohn's disease(CD)with complicated clinical symptoms featured by abdominal pain,diarrhea,and even blood in stools(Fan et al.,2021;Huang et al.,2021). 展开更多
关键词 INFLAMMATORY INTESTINE DIARRHEA
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