Introducing property tax in China as an alternative financing source
Introducing property tax in China as an alternative financing source
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DOI：
10.1016/j.landusepol.2014.01.001
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发表时间：
2014-05
期刊：
影响因子：
7.1
通讯作者：
Sungchan Cho;Philip Pilsoo Choi
中科院分区：
文献类型：
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作者：
Sungchan Cho;Philip Pilsoo Choi
自21世纪初以来，中国一直在积极讨论房产税的出台。然而，目前的土地管理制度是不可持续的，主要原因是土地供应有限。这是因为一次性拨款制度在土地供应者和消费者之间造成了扭曲的利益。房产税既可以解决这些问题，又可以为地方政府创造另一种财政收入来源。我们提出了一个理论模型，证明了财产税比一次性拨款的优越性。
Since the beginning of the 21st century, China has been involved in active discussion on the introduction of the property tax. Yet the current land management system is unsustainable mainly because land supply is limited. This is because the system of lump sum grants produces distorted interests among suppliers and consumers of land. The property tax can be both a cure for these problems and create an alternative financial source of revenue for local governments. We suggest a theoretical model that proves the superiority of a property tax over lump sum grants.