4435 
3425作为一项房地产市场长效调控的重要政策，房产税将会对要素市场的资源配置乃至城市经济发展产生深远影响。文章利用2011年上海市房产税政策的冲击，采用合成控制法估计了房产税改革对城市生产效率的影响，证明了房产税对上海市生产率的提升作用。对比重庆市的房产税政策效果，我们发现房产税税基相对较宽的特点缓解了住房价格的非理性上涨，一定程度上能够改善资本和劳动力要素资源在行业间的配置，这是城市生产率提升的重要原因之一。文章的结论丰富了房产税实施细则及其政策效果方面的研究，为“宽税基、低税率”房产税方案具备的政策优势提供了更多佐证，对构建房地产市场长效调控机制以及经济高质量发展的实现路径提供了政策抓手。
房产税、资源配置与城市生产效率
摘要
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引用本文
杨龙见, 岳童, 王佳文, 等. 房产税、资源配置与城市生产效率[J]. 财经研究, 2021, 47(10): 50-64.
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