开征物业税对土地利用效率的影响——比较静态模型的理论分析与数值模拟
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财经研究 2010 年 第 36 卷第 01 期, 页码：91 - 101
摘要
参考文献
摘要
文章通过引入土地国有制,土地再开发等因素建立了符合我国土地市场制度特征的土地开发和物业税模型,然后以比较静态分析和数值模拟为主要研究手段,考察了物业税对土地利用效率的影响。结论是开征物业税对土地利用效率存在负面的影响。
②据报道,2002年我国城市的平均容积率为0.33,我国香港的容积率是2.0。资料来源:樊志全:我国城市人均用地面积超国标1/3形势严峻,http://finance.people.com.cn/GB/1037/4473961.ht ml。
[1]王智波.房地产税制中的国际惯例与物业税的经济学分析[J].经济科学,2008,(5).
[2]Mieszkowski P.The property tax:An excise tax or a profit tax?[J].Journal of PublicEconomics,1972,1:73-96.
[3]Sullivan,Arthur M.The general-equilibriumeffects of the residential property tax:In-cidence and excess burden[J].Journal of Urban Economics,Elsevier,1985,18(2):235-250.
[4]Feldstein,Martin S.The surprisingincidence of a tax on pure rent:Anewanswer to anold question[J].Journal of Political Economy,University of Chicago Press,1997,85(2):349-60.
[5]Brueckner J K,Ki m H.Urban sprawl and the property tax[J].International Tax andPublic Finance,2003,(1):5-23
[6]Song,Yan&Zenou,Yves.Property tax and urban sprawl:Theory andi mplications forUS cities[J].Journal of Urban Economics,Elsevier,2006,60(3):519-534.
[7]Turnbull,Geoffrey K.Theinvest ment incentive effects of land use regulations[J].Jour-nal of Real Estate Finance and Economics,2005,31(4):357-396.
[8]Arnott R,Lewis F.The transition of land to urban use[J].Journal of Political Economy,1979,87:161-169.
[9]Capozza D R,Y Li.Intensity and ti ming of invest ment:The case of land[J].AmericanEconomic Review1994,84:889-904.
[10]Turnbull,Geoffrey K.Property taxes and the transition of land to urban use[J].Jour-nal of Real Estate Finance and Economics,1988,1:393-403
[11]Anderson,John E.Taxes and fees as forms of land use regulation[J].Journal of RealEstate Finance and Economics,2005,31(4):413-427.
[12]Arnott R.Neutral property taxation[J].Journal of Public Economic Theory,2005,7:27-50.
[13]Arnott R,Petrova P.The property tax as a tax on value:Deadweight loss[J].Interna-tional Tax and Public Finance,2006,13:241-266.
[1]王智波.房地产税制中的国际惯例与物业税的经济学分析[J].经济科学,2008,(5).
[2]Mieszkowski P.The property tax:An excise tax or a profit tax?[J].Journal of PublicEconomics,1972,1:73-96.
[3]Sullivan,Arthur M.The general-equilibriumeffects of the residential property tax:In-cidence and excess burden[J].Journal of Urban Economics,Elsevier,1985,18(2):235-250.
[4]Feldstein,Martin S.The surprisingincidence of a tax on pure rent:Anewanswer to anold question[J].Journal of Political Economy,University of Chicago Press,1997,85(2):349-60.
[5]Brueckner J K,Ki m H.Urban sprawl and the property tax[J].International Tax andPublic Finance,2003,(1):5-23
[6]Song,Yan&Zenou,Yves.Property tax and urban sprawl:Theory andi mplications forUS cities[J].Journal of Urban Economics,Elsevier,2006,60(3):519-534.
[7]Turnbull,Geoffrey K.Theinvest ment incentive effects of land use regulations[J].Jour-nal of Real Estate Finance and Economics,2005,31(4):357-396.
[8]Arnott R,Lewis F.The transition of land to urban use[J].Journal of Political Economy,1979,87:161-169.
[9]Capozza D R,Y Li.Intensity and ti ming of invest ment:The case of land[J].AmericanEconomic Review1994,84:889-904.
[10]Turnbull,Geoffrey K.Property taxes and the transition of land to urban use[J].Jour-nal of Real Estate Finance and Economics,1988,1:393-403
[11]Anderson,John E.Taxes and fees as forms of land use regulation[J].Journal of RealEstate Finance and Economics,2005,31(4):413-427.
[12]Arnott R.Neutral property taxation[J].Journal of Public Economic Theory,2005,7:27-50.
[13]Arnott R,Petrova P.The property tax as a tax on value:Deadweight loss[J].Interna-tional Tax and Public Finance,2006,13:241-266.
引用本文
王智波. 开征物业税对土地利用效率的影响——比较静态模型的理论分析与数值模拟[J]. 财经研究, 2010, 36(1): 91–101.
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