用双税率财产税预测开放空间

Forecasting Open Space with a Two-Rate Property Tax

Land Economics · 2010
被引 12
人大 A-ABS 3

中文导读

研究双税率财产税(对土地和建筑征收不同税率)作为促进开放空间保护的工具,模拟发现约76%的家庭在土地税率9.04%时更重视开放空间。

Abstract

A two-rate property tax (TPT) imparts different tax rates on land and structures. A hypothetical TPT is evaluated as an instrument to promote open space preservation. The potential TPT effects on open space equilibrium levels were compared with simulated equilibrium levels reflecting the TPT policy shock. Ex ante results suggest that equilibrium open space levels were positively displaced following a revenue-neutral tax policy on land. About 76% of the households valued open space more following a land value tax rate of 9.04%, which suggests that households in certain locations are likely to support programs or policies preserving open space. <i></i>

两率财产税空地保护土地价值税政策模拟