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An Economic Analysis of Pilot Property Tax

Journal of Chinese Tax and Policy

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Field Value
 
Title An Economic Analysis of Pilot Property Tax
 
Creator DAN, CHENG
 
Description In 2011, the pilot property tax was introduced in two cities in China,Shanghai and Chongqing. This article focuses on comparing the effects and results ofthe tax in the two cities after implementing the tax for one year in four aspects: thetaxpayers, the real estate market, the local revenue and the purchasers. The conclusionis that the pilot property tax in both Shanghai and Chongqing has not achieved theexpected goals. The price of real estate in China currently continues to soar. Theincome from the pilot property tax is not enough to better the public house policy. Thetax is unable to influence the policy of land premium, which contributes to more thanhalf of the income received by the local authority.
 
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/12733
 
Source Journal of Chinese Tax and Policy; Vol 4, No 1 (2014): Chinese Tax and Policy 6
1839-065X
2205-2550
 
Language EN
 
Rights Copyright (c) 2018 CHENG DAN