On the Functional Orientation and Path Choice of China?s Real Estate Tax Reform

Tao Jin (), Huang Xiaoyu, Jin Chao and Zheng Siqi

Working Paper from Harvard University OpenScholar

Abstract: The booming real estate industry and rapidly increasing housing prices give birth to heated debates on real estate tax reform in China. As the fiscal reform that replaces business taxes with value-added taxes will be expanded nationwide, it is imperative to further promote the real estate tax reform. This paper analyzes the effects of real estate taxes on reducing enterprises? tax burden, improving fiscal and taxation systems of local government, transformation of government responsibilities, and income redistribution. We also point out that during the process of real estate tax reform, much importance should be attached to coordination with existing real estate tax systems, reinforcement of pilot reform, and potential financial stability risks.

Pages: 15-20
Date: 2016-01
New Economics Papers: this item is included in nep-cna and nep-ure
References: Add references at CitEc
Citations:

Downloads: (external link)
http://scholar.harvard.edu/tjin/node/501291

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:qsh:wpaper:501291

Access Statistics for this paper

More papers in Working Paper from Harvard University OpenScholar Contact information at EDIRC.
Bibliographic data for series maintained by Richard Brandon ( this e-mail address is bad, please contact ).