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物业税开征对房地产市场的影响效应分析
引用本文:吴翔华,陆海曙.物业税开征对房地产市场的影响效应分析[J].税务与经济,2008(4).
作者姓名:吴翔华  陆海曙
作者单位:1. 河海大学商学院,江苏南京,210009
2. 江苏技术师范学院经济管理学院,江苏常州,213001
摘    要:由物业税的税负归宿理论剖析入手,通过建立相关模型,可对目前市场上两种描述物业税开征以后开发成本或房价下降的前景有代表性的方案加以实证测算,并按照物业税等价替代成本下降部分的原则,在采用辅助变量法的基础上,建立一个自回归分布滞后模型,从而进一步了解物业税税率的改变对商业物业租金价值变化带来的影响.

关 键 词:物业税  房地产市场  住宅房地产  商业房地产  租赁价格  物业税  房地产市场  影响  效应分析  Market  Real  Estate  Levy  Property  Analysis  变化  价值  租金  商业物业  税率  滞后模型  分布  自回归  辅助变量法  原则  成本下降

Impact Analysis of Property Tax Levy on Real Estate Market
Wu Xiang-hua,Lu Hai-shu.Impact Analysis of Property Tax Levy on Real Estate Market[J].Taxation and Economy,2008(4).
Authors:Wu Xiang-hua  Lu Hai-shu
Institution:Wu Xiang-hua1,Lu Hai-shu2
Abstract:This paper starts with analyzing the home theory of the tax burden from property taxes.By establishing a related model,this paper proofs and measures two representative projects on the market which reflect the prospect that a decline of development costs or house prices after levying the property tax.According to the principle that the alternative cost equivalent to the property tax will reduce partially,this paper establishes an auto-regression distribution lag model based on using auxiliary variables,and furthermore,this paper analyses the impact of commercial property rentals changes with the change in the property tax rate.
Keywords:property tax  real estate market  residential real estate  commercial real estate  rental price
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