房地产税征收方案设计：收入分配效应及福利效应

赵艾凤; 李云婷; 张天仪

房地产税征收方案设计：收入分配效应及福利效应

投稿时间：2021-07-12 修订日期：2022-01-11 点此下载全文

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作者	单位	邮编
赵艾凤^*	上海理工大学	200093
李云婷	上海理工大学
张天仪	上海理工大学

基金项目:国家自然科学基金青年项目，上海市哲学社会科学规划一般项目

中文摘要:加快房地产税立法并适时推进改革是建立现代财政制度的重要内容，也是扎实推动共同富裕的制度基础。以文献述评和2017年中国家庭金融调查数据为基础，设计由六档税率、三种免税方式、多项减免标准形成的126种房地产税征收方案，考察房地产税的收入分配效应和社会福利效应。结果表明：房地产税采用“面积+价值”综合免税方式的收入分配效应和福利效应较优。其中，减免面积标准须随税率提升而增加，福利效应受到免税方式、免税标准、税率及居民收入差距厌恶程度的综合影响。

中文关键词:房地产税征收方案收入分配社会福利

Real Estate Tax Design: Income Distribution Effect and Welfare Effect

Abstract:Speeding up the legislation of real estate tax and advancing reforms in a timely manner is an important part of establishing a modern fiscal system, and it is also a solid institutional basis for promoting common prosperity. Based on the literature review and CHFS2017 database, this paper designs 126 real estate taxation plans formed by six tax rates, three tax exemptions and multiple reduction standards. Then this study focuses on the income distribution effect and social welfare of the plans. The main conclusions are as follows: The income distribution effect and welfare effect of the "area + value" comprehensive tax exemption method for real estate tax are better than the single per capita area tax exemption and per capita value tax exemption. Besides, the standard for area reduction and exemption should increase with the increase in tax rate, and whether real estate tax can improve social welfare is affected by the comprehensive influence of four factors such as tax exemption method, tax exemption standard, tax rate and the aversion degree of resident income gap.

keywords:real estate tax taxation plans income distribution social welfare

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