摘要
在房价居高不下的今天,对住宅开征房产税的呼声日渐高涨。住宅房产税能否有效抑制房价过快上涨,购房者福利会产生怎样影响成为各界关注的焦点。本文首先分析了住宅房产税对住宅市场的影响,在此基础上分析了房产税对购房者福利的影响。作者认为,由于住宅房产税可能会损害购房者福利,因此国家在制定相关政策措施时应予以考虑并妥善采取措施加以解决,以减少社会公众对住宅房产税的反对之声。
More and more people pay attention to levy real estate tax on residence due to the current high price of real estate. The key point is whether the real estate tax levying on residence can restrain the high price and bring welfare to residence buyers. This paper analyzes its influence to the residential market and the residence buy- ers＇welfare. If we only concern the real estate tax levying on residence, the price of the residence will fall, but the influence to the buyers’ welfare is uncertain： （1） The real estate tax levying on residence may damage the buyers’ welfare before the residential volume reaches its maximum; （2） It may not affect the buyers’ welfare after the resi- should take it into consideration and take appropriate measures to solve it in order to reduce the social opposition to real estate tax levying on residence.
出处
《中央财经大学学报》
CSSCI
北大核心
2011年第7期6-10,共5页
Journal of Central University of Finance & Economics
关键词
房产税
购房者福利
需求价格弹性供给价格弹性
Real estate tax Residence buyers＇welfare Price elasticity of demand Price elasticity of supply
