| 开征物业税对土地利用效率的影响——比较静态模型的理论分析与数值模拟 |
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| 引用本文： | 王智波.开征物业税对土地利用效率的影响——比较静态模型的理论分析与数值模拟[J].财经研究,2010,36(1). |
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| 作者姓名： | 王智波 |
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| 作者单位： | 师范大学经管学院,广东,广州,510006;师范大学华南市场经济研究中心,广东,广州,510006 |
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| 基金项目： | 广东省高校学科建设创新团队重大项目(C10082);;广东高校优秀青年创新人才培养项目(开征物业税对城镇土地利用效率与集约化水平的影响)的阶段性成果 |
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| 摘 要： | 文章通过引入土地国有制,土地再开发等因素建立了符合我国土地市场制度特征的土地开发和物业税模型,然后以比较静态分析和数值模拟为主要研究手段,考察了物业税对土地利用效率的影响。结论是开征物业税对土地利用效率存在负面的影响。
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| 关 键 词： | 物业税 土地税 土地使用效率 税制改革 城市经济学 |
The Impact of a Property Levy on Land Use Efficiency:Theoretical Analysis and Numerical Simulation of a Comparative Static Model |
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| WANG Zhi-bo.The Impact of a Property Levy on Land Use Efficiency:Theoretical Analysis and Numerical Simulation of a Comparative Static Model[J].The Study of Finance and Economics,2010,36(1). |
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| Authors: | WANG Zhi-bo |
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| Institution: | 1.School of Economics and Management;South China Normal University;Guangzhou 510006;China;2.Research Center of Market Economy;Guangzhou 51006;China |
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| Abstract: | By introducing factors such as state ownership of land and land redevelopment,the paper establishes a model of land development and property tax matching with the land marketization in China.Then it studies the effect of property tax on land use efficiency through the comparative static analysis and numerical simulation.The results show that a property levy has a negative effect on land use efficiency. |
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| Keywords: | property tax land tax land use efficiency tax reform urban economics |
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