财产税效率的作用机制考察

仅仅依靠公众从辖区中退出提升财产税效率只有理论上的意义。呼吁是另一种提升效率的手段,它的作用机制需要两个条件:退出的可置信威胁,以及对组织管理者漠视呼吁的行为有一定政治成本。在退出之路可行性不大时,降低呼吁成本,使得下情上达的成本减小,同时增加地方政府官员漠视呼吁的政治成本,把处理公众呼吁的行为方式同地方政府官员的政治前途结合起来,这样才能够使财产税得到现实效率。

Review on the Mechanism of the Efficiency of Property Tax

The promotion of efficiency on property tax merely depending on the withdrawal only has a sense of theory. Another method to impove efficiency is appeal,however,it requires two conditions:one is the threat to withdraw, another is some political costs to officials who ignore the appeal.When the withdraws is impracticable,only by re- ducing the cost of making opinions and requirements of the mass known by the officials easily,increasing political cost of the local governments who ignore the appeal and unifyin...