不同房产税制的福利效应——基于城市空间一般均衡模型的模拟分析

发布时间：2018-01-16 14:18

本文关键词：不同房产税制的福利效应——基于城市空间一般均衡模型的模拟分析　出处：《财贸研究》2015年02期 　论文类型：期刊论文

【摘要】：基于城市空间一般均衡模型,利用数值模拟方法对不同房产税制的福利效应进行分析,研究发现:在不考虑税收外部性的情况下,政府始终是房产税的主要受益者;在考虑税收外部性的情况下,房产税的主要受益者取决于具体的房产税制,具体来说,当土地税率高于建筑物税率时,居民是房产税的主要受益者,在其他情况下政府则是房产税的主要受益者;从社会总福利来看,土地相对于建筑物的税率越高,社会总福利越大。此外,社会总福利在城市内部存在空间差异。因此,目前关于居民利益是否因房产税而受损的争论应该立足于具体的房产税制,在实践中可以通过恰当的税制设计来协调不同群体利益。
[Abstract]:Based on the general equilibrium model of urban space, this paper analyzes the welfare effects of different real estate tax systems by using numerical simulation method, and finds that: without considering the tax externalities. The government has always been the main beneficiary of the property tax; In the case of tax externalities, the main beneficiaries of the property tax depends on the specific real estate tax system, specifically, when the land tax rate is higher than the building tax rate, the residents are the main beneficiaries of the property tax. In other cases, the Government is the main beneficiary of the property tax; From the point of view of total social welfare, the higher the tax rate of land relative to buildings, the greater the total social welfare. In addition, there are spatial differences in social welfare within the city. At present, the debate about whether the residents' interests are damaged by the property tax should be based on the specific real estate tax system. In practice, the interests of different groups can be coordinated through the proper tax system design.
【作者单位】：南开大学城市与区域经济研究所;南开大学中国城市与区域经济研究中心;
【基金】：国家社科基金项目“快速城镇化进程中我国城市蔓延的成本—收益评估与治理模式构建研究”(12BJY048)
【分类号】：F299.23;F812.42
【正文快照】： 一、引言与相关文献回顾自2010年房产税改革试点以来,社会各界在是否应该对居民所拥有的非经营性住房开征房产税问题上一直争论不休,观点迥异。支持观点中最具代表性的是财政部在2010年9月就为什么恢复对居民个人所有住房征收房产税所做的四点回答,即“调节居民收入和财富分配

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