不动产保有税资源配置效应的理论分析与实证研究

研究目的：分析不动产保有税的资源配置效应，为不动产税制改革提供参考依据。研究方法：假设开征法，模型分析法。研究结果：不动产保有税具有一定的资源配置效应，其大小受到市场供求弹性、税率、税收结构变化前市场均衡数量和价格等多种因素影响。研究结论：税收制度的合理设计，既能实现不动产保有税的财政功能，也可以较好地体现其对资源配置作用。

Theoretical Analysis and Empirical Research on Influence of Property Tax on the Allocation of Resources

The purpose of this paper is to provide reference for property tax reform through analysis of the influence of property tax on the allocation of resources. Methods of supposed imposition, model analysis were employed. The results indicate that property tax with the certain function of regulating the allocation of resources is influenced by the market supply and demand elasticity, tax rates and the market equilibrium quantity and price et al before change of the tax structure. It is concluded that the rational tax system design can exert financial function of property tax and conduct better regulation on the allocation of resources.