摘要
基于城市空间一般均衡模型,利用数值模拟方法,分析不同房产税制在开放和封闭城市条件下对城市蔓延的影响。结果表明,开放和封闭条件下房产税对城市蔓延的影响存在显著差异,具体而言:土地税及对土地与建筑物征收相同税率两种税制在开放条件下对城市蔓延有抑制作用,在封闭条件下则有促进作用;建筑物税在封闭条件下对城市蔓延无影响,在开放条件下则有抑制作用;相对而言,对土地与建筑物征收差别税率的影响则比较灵活。因此,房产税对城市蔓延的影响一方面取决于具体的税制,另一方面也取决于城市封闭或开放程度,即人口流动状况。
This paper simulates effects of different property tax systems on urban sprawl on the conditions of open and closed city based on urban general equilibrium model. The results show the effects of property tax on urban sprawl are different significantly. The land tax and levying the same tax rate on land and buildings curb the urban sprawl when the city is open and exacerbate urban sprawl when the city is closed. The building tax has no influences on urban sprawl when the city is closed and curb the urban sprawl when the city is open. In addition, the effects of levying different tax rate on land and buildings are more elastic. Therefore, the effects of property tax on urban sprawl depend on the specific tax system and the openness of the city.
出处
《财贸研究》
CSSCI
北大核心
2014年第4期122-129,共8页
Finance and Trade Research
关键词
房产税
城市蔓延
数值模拟
property tax
urban sprawl
numerical simulation
