房产税能够降低房价吗——基于DID方法对我国房产税试点的评估

被引：112

作者：

王家庭 ^{[1
]}

曹清峰 ^{[2
]}

机构：

[1] 南开大学中国城市与区域经济研究中心

[2] 南开大学城市与区域经济研究所

来源：

当代财经 | 2014年 / 05期

关键词：

房产税; 商品房价格; 高档住宅价格; DID方法;

D O I：

暂无

中图分类号：

F812.42 [税收]; F293.3 [房地产经济];

学科分类号：

020211 [区域和城市经济学]; 020219 [财政学（含：税收学）];

摘要：

基于2006-2012年全国35个大中城市的面板数据,利用DID(倍差法)检验了上海、重庆房产税试点对商品房价格、商品房中住宅价格以及住宅中高档住宅价格的影响。研究发现,我国房产税试点中不存在明显的政策预期效应;房产税试点显著降低了住宅价格,但对商品房价格和高档住宅价格影响不显著。因此,对房地产市场调控而言,仅仅依赖房产税政策将存在较大的局限性,需结合其他手段进行综合调控。

引用

页码：34 / 44

页数：11

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