|
|||||
|
|
| 基于参数模拟的中国物业税调控能力研究 | |
| 引用本文： | 王俊,龚强,刘冲.基于参数模拟的中国物业税调控能力研究[J].管理科学学报,2011,14(12):87-96. |
| 作者姓名： | 王俊 龚强 刘冲 |
| 作者单位： | 1. 中央财经大学,北京,100081 2. 西南财经大学,成都610074;北京大学,北京100871 3. 北京大学,北京,100871 |
| 基金项目： | 国家自然科学基金资助项目(70903079); 教育部新世纪优秀人才支持计划资助项目(NCET-08-0857); 北京大学-中央财经大学中国经济管理研究资助项目 |
| 摘 要： | 通过构建包含投机型消费者、自住型消费者以及房地产商在内的住宅市场税收影响模型,利用数值模拟的估计方法,分析比较开征物业税与现存流转税对消费者和房地产商决策行为的影响,表明物业税和流转税对均衡房价的影响及其程度,用以探讨物业税对中国市场的调控能力.研究发现:1)物业税相对于其他税种,调控作用更为明显,对参与者决策行为有更... |
| 关 键 词： | 物业税 税收调控 适应性预期 |
Effect of property tax on residential real estate market in China |
|
| WANG Jun,GONG Qiang,LIU Chong.Effect of property tax on residential real estate market in China[J].Journal of Management Sciences in China,2011,14(12):87-96. | |
| Authors: | WANG Jun GONG Qiang LIU Chong |
| Institution: | WANG Jun1,GONG Qiang2,3,LIU Chong3 1.The Central University of Finance and Economics,Beijing 100081,China,2.Southwestern University of Finance Economics,Chengdu 610074,3.Peking University,Beijing 100871 |
| Abstract: | This paper studies the effect of property tax on the residential real estate market,considering the strategic behavior of consumers,investors and real estate developers.Based on a simulation model,we analyze the different effects of property tax and exercise taxes on the behavior of consumers and real estate developers.We obtain the market equilibrium price and quantity in our model.This paper shows that property tax plays a more important role than any other taxes on housing price control.In addition,exerc... |
| Keywords: | property tax housing price control adaptive expectation |
| 本文献已被 CNKI 万方数据 等数据库收录！ | |
| 点击此处可从《管理科学学报》浏览原始摘要信息 | |
| 点击此处可从《管理科学学报》下载免费的PDF全文 | |