房地产税负对房价变动的影响研究——基于动态面板模型的实证分析

发布时间：2018-01-21 04:33

本文关键词： 房地产税负房价影响机制动态面板模型　出处：《价格理论与实践》2014年07期 　论文类型：期刊论文

【摘要】：本文基于资产定价理论和2000-2012年我国省际面板数据,构建动态面板模型,采用两步系统GMM估计方法,实证剖析房地产税负对我国房地产价格变动的影响效应。研究发现:房地产税负对我国房价变动的影响具有税收和资本化双重效应,且两者是相互抵消关系;综合两种效应表明房地产税收对房价变动的净影响效应显著为负,证明了近几年我国政府一直致力于房产税改革、调控房地产市场的实践逻辑。应注重发挥房地产税负的双重效应,通过深入推进房地产税改革和合理调整公共支出结构来实现对房地产市场的适度调控。
[Abstract]:Based on asset pricing theory and inter-provincial panel data from 2000 to 2012, this paper constructs a dynamic panel model and adopts a two-step system GMM estimation method. Empirical analysis of the impact of real estate tax burden on real estate price changes in China. The study found that: the impact of real estate tax on China's real estate price change has a dual effect of tax and capitalization, and the two are mutually counterbalanced; The combination of two effects shows that the net effect of real estate tax on house price changes is significantly negative, which proves that our government has been committed to the reform of property tax in recent years. The practical logic of adjusting and controlling the real estate market should pay attention to the dual effect of the real estate tax burden and realize the moderate regulation of the real estate market through the deepening of the real estate tax reform and the rational adjustment of the public expenditure structure.
【作者单位】：西南大学经济管理学院;
【基金】：教育部哲学社会科学研究重大课题攻关项目资助“我国房地产税改革研究(批准号:11JZD017)”
【分类号】：F299.23;F812.42
【正文快照】： 作为国民经济发展的一个重要产业,房地产市场的发展与经济增长息息相关。近年来,基于对房地产泡沫的担忧,我国政府采取了一系列措施抑制房价过快上涨势头。其中,房地产税收作为干预房价的一种重要经济杠杆,对合理配置房地产资源具有重要意义。2011年1月以来,在上海和重庆开展

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