作者：John E. Anderson
发表时间：2009-11-09
概要：
Recent policy debate in China has focused on the potential to convert the existing system of multiple real estate taxes and fees, often applied once at the time of house purchase, into a unified real estate tax requiring annual payments. In this paper I present analysis of the potential impacts on housing prices and the patterns of housing development that are important to consider. Policy insights based on the results of dynamic models are discussed for the current Chinese situation, including implications of alternative real estate tax and fee regimes. Special emphasis is placed on transition issues in China, moving from a regime of ad hoc real estate taxes and fees to a unified property tax.
关键词：Property Taxation
