The Empirical Analysis to the Improvement of Local Finance System by the Full-Scale Taxation of the Real Property

Weidong Qu (), Wei Yang (), Shuo Yang () and Jiajia Wang ()
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Weidong Qu: Renmin University of China
Wei Yang: Zhejiang Topcheer Information Technology Co., Ltd.
Shuo Yang: Zhejiang Topcheer Information Technology Co., Ltd.
Jiajia Wang: Renmin University of China

Chapter Chapter 67 in Proceedings of the 18th International Symposium on Advancement of Construction Management and Real Estate, 2014, pp 685-702 from Springer

Abstract: Abstract First, this paper intends to analyses the status and the problems existed in the local finance system of China by comparing with the system of developed countries. Then, we discuss how the reform of real property tax can improve the finance system of the local government by studying the essence and the destination of the real property tax. Next, we choose Beijing, Shanghai, Wuhan and Qingdao to conduct an empirical analysis of how the real property tax can improve the local finance system via studying the size of the local fiscal revenue and expenditure structure. Also, we demonstrate the effect of the full-scale taxation of the real property on local finance system by simulating the taxation in the four cities above. And at last, we get the conclusion of the empirical analysis.

Keywords: Property tax; Local fiscal revenue; Mass appraisal; China (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-44916-1_67

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DOI: 10.1007/978-3-642-44916-1_67

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