Property tax in urban China

作者: Li D (Li, Dan)1, Song SF (Song, Shunfeng)2

来源出版物: CHINA & WORLD ECONOMY    卷: 16    期: 4    页: 48-63    出版年: JUL-AUG 2008

被引频次: 0      参考文献: 22      引证关系图

摘要: This paper examines China's urban housing sector and proposes that property tax reform be undertaken. Specifically, China should significantly reduce taxes on transactions and introduce property taxes during the possession of houses. This will increase housing affordability as a result of lower transaction costs, reduce speculation because of the higher opportunity cost of holding vacant houses, stabilize the fiscal system by generating more sustainable tax revenue, and improve the efficiency and fairness of the property tax system according to the principles of "ability-to-pay" and "userpays". 请设置出售贴，谢谢！