摘要
本文从城镇化进程中人口流动的区位粘性这一全新视角,将房地产税负引起的价格效应与公共服务的区位偏好相结合。通过相关参数估计,以京津冀地区为例,模拟出同一税率下不同城镇化发展阶段的城市房地产价格走势差异。结果表明,北京和天津已经进入城镇化后期阶段,开征房地产税能够适度抑制房价,河北省这一作用则不明显。此外,本文还回答了人口城镇化、地方公共服务以及房地产市场的内在机制,并在此基础上探寻各地区开征房地产税的最佳时机。
This paper combines the price effect caused by property tax burden with the location preference of public services from the perspective of the location stickiness of population flow in the process of urbanization.Through the estimation of relative parameters,this paper simulates the difference of urban real estate price trends in Beijing-Tianjin-Hebei under different urbanization stages with the same tax rate. The results show that since Beijing and Tianjin are in the late stage of urbanization,the introduction of the property tax can moderate the inhibition of real estate prices,but this role in Hebei province is not obvious. In addition,this paper also analyses the internal mechanism of population urbanization,local public service and the real estate market,and on this basis to explore the best time to levy real estate tax in various regions.
作者
杨峥
YANG Zheng(Tianjin University of Finance and Economics,Tianjin 30022)
出处
《经济与管理研究》
CSSCI
北大核心
2018年第6期100-109,共10页
Research on Economics and Management
基金
天津市哲学社会科学规划项目"京津冀协同创新视角的天津交通基础设施投融资策略研究"(TJYY16-011)
天津市科技发展战略研究计划项目"京津冀协同发展背景下加快推进天津市智能制造产业创新发展研究"(17ZLZXZF00080)
天津市高等学校创新团队培养计划"现代财政制度构建与地方政府治理"
关键词
房地产税
价格效应
人口城镇化
区位粘性
property tax
price effect
population urbanization
location stickiness
