|作 者：||John E. Anderson|
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|