摘要
过大的房价泡沫会对经济发展产生负面影响。采用因子实验方法模拟房屋市场,可以考察房产税与房价泡沫之间的规律性关系。实验结果表明,当市场资金水平较低时,征收房产税不能缩小负泡沫;当市场资金水平较高时,征收房产税不能缩小正泡沫。因此,在一定的税率下,房产税对房价泡沫的影响并不大,因此,试图运用房产税政策来降低房价泡沫很可能无法得到预期的效果。
Excessive housing bubble would have a negative impact on economic development. Factorial ex- periment method is used to simulate the housing market. It is examined that the relationship between the property tax and the house price bubbles. Experimental results show that when the level of market funds is low, the proper- ty tax can not reduce negative bubbles. On the other hand, when the level of market funds is high, the property tax can not reduce positive bubbles. Thus, in certain tax rates, the property tax has httle effect on the house bub- bles. Attempt to use property tax to reduce house price bubbles may not be able to obtain the expected results.
出处
《中央财经大学学报》
CSSCI
北大核心
2013年第12期1-6,共6页
Journal of Central University of Finance & Economics
基金
重庆市社会科学规划一般项目"物业税政策效应评估与税制优化"(2011YBJJ025)
国家社会科学基金项目"房产税改革的财富分配效应与制度创新研究"(12XJY026)
重庆邮电大学博士启动基金项目"金融风险控制与税制选择"(K2009-99)
关键词
房产税
房价
泡沫
因子实验
Property tax
House price
Bubbles
Factorial experiment
