研究成果

The Path to Property Taxation in China

  • 时间: 2008-04-18 17:33:37
  • 点击率: 5602
作    者: John E. Anderson
发表时间: 2008-04-08
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
 
WPS200802.PDF