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房地产税收入用途对居民纳税意愿的影响 被引量:8
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作者 刘华 陈力朋 魏娟 《财贸经济》 CSSCI 北大核心 2020年第10期34-48,共15页
居民缴纳房地产税的意愿不仅会影响居民的纳税遵从度,而且直接关系到未来房地产税的实施效果。因此,本文利用情景模拟实验,实证分析了房地产税收入用途对我国居民纳税意愿的影响。研究发现:(1)在政府明确房地产税收入用途后,居民的纳税... 居民缴纳房地产税的意愿不仅会影响居民的纳税遵从度,而且直接关系到未来房地产税的实施效果。因此,本文利用情景模拟实验,实证分析了房地产税收入用途对我国居民纳税意愿的影响。研究发现:(1)在政府明确房地产税收入用途后,居民的纳税意愿会显著提高;(2)不同的房地产税收入用途会导致居民的纳税意愿出现显著差异,但政府将房地产税的收入用于改善“教育、医疗、环境和交通等公共服务”时,居民的纳税意愿最高;(3)政府将房地产税的收入用于“保障性住房建设”时,居民的纳税意愿最低,这表明上海与重庆房产税改革试点中将房产税收入用于“保障性住房与公共租赁住房建设”的做法不利于提高居民的纳税意愿。因此,在未来推进房地产税改革和立法的过程中,政府需要明确房地产税的收入用途,并将房地产税收入主要用于改善地方的教育、医疗、环境和交通等公共服务。 展开更多
关键词 房地产税 收入用途 纳税意愿 税制改革
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Role of Gender Towards Income Generation: An Impact Analysis of Land Acquisition in West Bengal, India
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作者 Arup Majumder 《Sociology Study》 2016年第10期639-652,共14页
One of the principal fundamentals of post-independence development projects in India has been land acquisition. Most of these projects have caused major changes in land use, leading to dispossession and displacement o... One of the principal fundamentals of post-independence development projects in India has been land acquisition. Most of these projects have caused major changes in land use, leading to dispossession and displacement of a large number of people and their involuntary resettlement in other areas. Development induced displacement brings loss of productive assets, dismantling of social networks, destruction of ancestral property, and even increased morbidity and mortality rates in some instances. Therefore, this paper seeks to explore further the micro-level impact of agricultural land acquisition on livelihood pattern of both genders to the establishment of the industry on the fertile agricultural land in the k'haragpur subdivision of Paschim Medinipur district in the early 1990s with the cooperation of West Bengal Government, India. Land acquisition without any policy of rehabilitation caused not only landlessness but also created joblessness among the affected population and at the family level, it has resulted food insecurity and increased workload among the women. The women on the other hand made desperate attempts to cope up the burden by working within and outside the domestic domain. 展开更多
关键词 Land acquisition GENDER development induced displacement INDUSTRY agricultural land
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