Redistribution Effect Analysis of the New Real Estate Tax and Selection of Tax Collection Scheme

KONG Pei-jia

Volume 34 Issue 1

May 2021

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KONG Pei-jia. Redistribution Effect Analysis of the New Real Estate Tax and Selection of Tax Collection Scheme[J]. Journal of Guangdong University of Finance & Economics, 2019, 34(1): 92-102.

Citation:

KONG Pei-jia. Redistribution Effect Analysis of the New Real Estate Tax and Selection of Tax Collection Scheme[J]. Journal of Guangdong University of Finance & Economics, 2019, 34(1): 92-102.

KONG Pei-jia. Redistribution Effect Analysis of the New Real Estate Tax and Selection of Tax Collection Scheme[J]. Journal of Guangdong University of Finance & Economics, 2019, 34(1): 92-102.

Citation:

KONG Pei-jia. Redistribution Effect Analysis of the New Real Estate Tax and Selection of Tax Collection Scheme[J]. Journal of Guangdong University of Finance & Economics, 2019, 34(1): 92-102.

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Redistribution Effect Analysis of the New Real Estate Tax and Selection of Tax Collection Scheme

KONG Pei-jia

School of Economics, Shandong University, Jinan 230001, China

Received Date: 2018-10-21
Available Online: 2021-05-31
Publish Date: 2019-01-28

Abstract

Abstract

Based on the family micro-database, the effect is respectively analyzed of family property value and family possession value on the real estate tax redistribution effect. It shows that: The redistribution effect on the full caliber of family property will be enhanced through the implementation of per capita area reduction scheme, while weakened through the implementation of the first suite duty-free scheme, and the effect of the family area reduction scheme is enhanced in the lower interval, and weakened when the area is higher; the introduction of circuit breaker mechanism can significantly enhance the redistribution effect on the property value but may dampen that of all the three schemes on the family possessions; the introduction of circuit breaker mechanism can significantly enhance the redistribution effect on income; the duty-free scheme for the first suite is the best choice of all considerations at present for the redistribution of possessions and income, and the feasibility of short-term collection management.
- real estate tax,
- property value,
- possession value,
- redistribution effect,
- circuit breaker mechanism,
- collection scheme

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References(22)

References

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