房产税是对财产征收的存量税,研究其财富分配效应,对于缩小贫富差距,构建有利于财富公平分配的房产税制度具有关键作用。笔者运用微观模拟方法,基于44 343个家庭的调查数据,以及12种房产税改革方案,对房产税的整体财富分配效应进行测度,并深入研究影响财富分配效应的各税制要素及其影响程度。分析结果显示:房产税对调节财富分配不公起到了积极的作用,且主要在调节城镇住房财富的分配方面具有比较明显的效果;房产税财富分配效应程度主要取决于纵向公平效应的大小,亦即由平均税负与税收累进性决定。平均税负对房产税纵向公平效应的影响大于累进性的影响,是房产税调节财富分配的主要方式。根据上述结论,提出如下政策建议:针对城镇居民存量房开征房产税,制定基于适中的免征额与较高的累进税率的房产税改革方案。
Abstract
The property tax is a kind of stock tax levied on property. To study the wealth distribution effect of the property tax has the key role to build the property tax system which is beneficial to the fair distribution of wealth. In this paper, we innovatively use micro-simulation which is based on 44,343 Chinese household survey data and 12 kinds of property tax plans. We measure the wealth distribution effect of property tax and study what tax factors effect on wealth distribution. The main conclusions are as follows: firstly, the property tax plays an active role in regulating the distribution of wealth, and it is obvious to adjust the distribution of urban housing wealth. secondly, The degree of wealth distribution effect of property tax depends on vertical equity effect, namely, the average tax burden and tax-progression. The average tax burden which is the key way to adjust tax wealth distribution, has greater influence on vertical equity of property tax than tax-progression does. The following policy recommendations are put forward according to the conclusions above: levy property tax on housing stock of urban resident and develop a tax plan which has moderate tax exemption and high progressive tax rate.
关键词
房产税 /
财富分配效应 /
微观模拟
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Key words
Property tax /
Wealth distribution effect /
Micro-simulation
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中图分类号：
F812. 42
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脚注
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基金
国家社会科学基金西部项目“房产税改革的财富分配效应与制度创新研究”(项目编号:12XJY026);重庆邮电大学博士启动基金项目“金融风险控制与税制选择”(项目编号:K2009-99)。
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