房产税经济效应测度研究

发布时间：2018-06-20 04:41

本文选题：房产税 + 经济效应　；参考：《会计与经济研究》2015年02期

【摘要】：假设开发商满足理性人假设,利用数理模型分析了在其追求利润最大化时,开征房产税所产生的经济效应。研究发现,房产税不但会降低商品房租金价格和销售价格,还可以在增加消费者剩余、减少开发商利润的同时,带来税收收入的增加和社会福利的增进。
[Abstract]:Assuming that the developer satisfies the assumption of rational people, this paper analyzes the economic effect of levying real estate tax when the developer pursues the maximization of profit by means of mathematical model. It is found that the property tax can not only reduce the rental price and sales price of commercial housing, but also increase the surplus of consumers and reduce the profits of developers, and at the same time, bring about the increase of tax revenue and the enhancement of social welfare.
【作者单位】：上海立信会计学院财税学院;
【基金】：上海市人民政府决策咨询研究专项课题(2014-YJ-K03) 中国博士后科学基金第55批面上项目(2014M551374)
【分类号】：F812.42

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