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Influence of Property Tax on Household Consumption - Based on Calculation of Property Tax Burden

Journal of Chinese Tax and Policy

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Title Influence of Property Tax on Household Consumption - Based on Calculation of Property Tax Burden
 
Creator xi, weiqun
 
Description Property tax is a crucial part of tax policy, and it also plays an importantrole in regulating household consumption. In order to objectively evaluate the impactof property tax on household consumption, this paper redefines the statisticalmeasures of residents’ burden of property tax, and calculates the property tax burdenof Chinese residents using a statistical approach to analyse flow of funds. It isconcluded that real estate tax have a certain impact on household asset choice andconsumption. Based on this conclusion and the long-term effect of taxation, a seriesof proposals of establishing a proper property tax scheme are put forward in thispaper.
 
Publisher Journal of Chinese Tax and Policy
 
Contributor
 
Date 2018-05-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Identifier https://openjournals.library.sydney.edu.au/index.php/JCTP/article/view/12754
 
Source Journal of Chinese Tax and Policy; Vol 4, No 3 (2014): Chinese Tax and Policy 7 s
1839-065X
2205-2550
 
Language en
 
Rights Copyright (c) 2018 weiqun xi