| 沪渝房产税试点收入分配调节效应研究：理论分析与实证检验 |
 点此下载全文 |
| 引用本文：李永刚，赵海益.沪渝房产税试点收入分配调节效应研究：理论分析与实证检验[J].财经理论与实践,2025,(6):52-60 |
| 摘要点击次数: 271 |
| 全文下载次数: 59 |
|
|
| 中文摘要:2011年1月，中央决定在上海市和重庆市同步实施房产税改革试点，两地不同的试点方案为研究房产税对收入分配的调节作用提供了一个准自然实验。为此，利用三重差分（DDD）法，对房产税的城乡居民收入分配调节作用进行研究，进而探讨房产税的收入分配调节效应。结果表明：重庆市房产税试点方案缩小收入差距的效果更显著，上海市则不显著。这种差异性产生的原因，一是两市的房产税试点政策不同，从而导致政策效果不同；二是两市经济结构和人口结构不同，进而导致政策效果不同。这为房地产税立法改革以及缩小城乡收入差距提供了重要启示。但是，房产税改革牵一发而动全身，具有复杂性、系统性、专业性的特征，需要统筹考虑、谨慎推进。 |
| 中文关键词:房产税 城乡居民 收入差距 三重差分 共同富裕 |
| |
| A Study on the Income Distribution Adjustment Effect of the Property Tax Pilot Programs in Shanghai and Chongqing: Theoretical Analysis and Empirical Test |
|
|
| Abstract:In January 2011, the central government decided to implement property tax reform pilot programs simultaneously in Shanghai and Chongqing. The different pilot programs in the two cities provided a quasi-natural experiment for studying the regulatory effect of property tax on income distribution. The paper uses the econometric research concept and method of “triple difference” (DDD) to study the moderating effect of property tax on the income distribution of urban and rural residents, and further explores the income distribution moderating effect of property tax. Research has found that the pilot program for property tax in Chongqing has a more significant effect in narrowing income inequality, while it is not significant in Shanghai. The reason for this difference is that the pilot policies for property tax in the two cities are different, which leads to different policy effects. The second reason is that the economic and population structures of the two cities are different, which leads to different policy effects. This provides important insights for the legislative reform of property tax and the narrowing of the urban-rural income gap. However, the reform of property tax has the characteristics of complexity, systematicity, and professionalism, which require comprehensive consideration and cautious promotion. |
| keywords:property tax urban and rural residents income gap triple difference common prosperity |
| 查看全文 查看/发表评论 下载pdf阅读器 |
次