公共服务资本化与房产市值:对中国是否应当开征房地产税的启示

发布时间：2018-06-03 11:16

本文选题：公共服务资本化 + 房价　；参考：《财贸经济》2017年12期

【摘要】：当下的中国应不应当开征房地产税、为什么应当开征?本文试图从捕获公共服务价值的角度,利用基础教育在房产市场上资本化的数据提供证据,促进这方面的研究并为决策提供参考。本文以北京市海淀区为样本,锁定三类小学划片,使用从房产中介网站获取的2013和2014年年中、年底总计4波共5442套房产数据,控制各种因素进行回归分析,发现市重点和区重点划片的单位房价比普通小学划片分别高出30%和5%。2014年北京市推出史上最严"免试就近入学"措施,倍差法回归分析发现:该政策实施后,区重点小学划片的房价提升了近3%。本文的结果是我国基础教育资本化的直接证据,表明宽税基的房地产税作为价值捕获工具,应当在中国开征。
[Abstract]:Should China levy a real estate tax, and why? From the angle of capturing the value of public service, this paper attempts to provide evidence from the capitalized data of basic education in the real estate market, to promote the research in this field and to provide reference for decision making. This paper takes Haidian District of Beijing as a sample, locks out three kinds of primary schools and uses 5442 sets of real estate data obtained from real estate intermediary websites in 2013 and mid-2014, controlling various factors for regression analysis. It was found that the unit house prices of key city and district key strokes were 30% and 5% higher than those of ordinary primary schools, respectively. In the history of 2014, Beijing introduced the most strict measures of "getting in nearby without test". The multiple difference regression analysis found that: after the implementation of this policy, The district key primary school delimits the housing price to raise nearly 3. The result of this paper is the direct evidence of the capitalization of basic education in China, which indicates that the real estate tax with wide tax base should be levied in China as a value capture tool.
【作者单位】：中央财经大学财政税务学院;美国西拉丘斯大学麦克斯维尔学院;中央财经大学研究生院;
【基金】：中央财经大学中国财政发展协同创新中心项目“对居民住房开征房(地)产税问题研究” 国家社会科学基金“小学教育投入和受益的匹配机制及房产税问题研究”(14BJY166) 北京市社会科学基金“基于‘经济公平’的小学教育融资机制研究:海淀区的案例”(14JYB019)
【分类号】：F812.42

【相似文献】