CAJ | 학술논문

基于城市空间一般均衡模型,利用数值模拟方法对不同房产税制的福利效应进行分析,研究发现：在不考虑税收外部性的情况下,政府始终是房产税的主要受益者;在考虑税收外部性的情况下,房产税的主要受益者取决于具体的房产税制,具体来说,当土地税率高于建筑物税率时,居民是房产税的主要受益者,在其他情况下政府则是房产税的主要受益者;从社会总福利来看,土地相对于建筑物的税率越高,社会总福利越大。此外,社会总福利在城市内部存在空间差异。因此,目前关于居民利益是否因房产税而受损的争论应该立足于具体的房产税制,在实践中可以通过恰当的税制设计来协调不同群体利益。
기우성시공간일반균형모형,이용수치모의방법대불동방산세제적복리효응진행분석,연구발현：재불고필세수외부성적정황하,정부시종시방산세적주요수익자;재고필세수외부성적정황하,방산세적주요수익자취결우구체적방산세제,구체래설,당토지세솔고우건축물세솔시,거민시방산세적주요수익자,재기타정황하정부칙시방산세적주요수익자;종사회총복리래간,토지상대우건축물적세솔월고,사회총복리월대。차외,사회총복리재성시내부존재공간차이。인차,목전관우거민이익시부인방산세이수손적쟁론응해립족우구체적방산세제,재실천중가이통과흡당적세제설계래협조불동군체이익。
This paper simulates welfare effects of different property tax systems based on an urban spa- tial general equilibrium model. The results show government is always the beneficial part when not consider- ing the externalities of the property tax. When considering the externalities of the property tax, which group benefits from the property tax should depend on the specific tax system. To be specific, residents benefit when the tax rate on land is higher than that of buildings while government is the main beneficiary in other cases. With the view of social total welfare, social total welfare is greater when the tax rate on land is high- er than that on buildings. Social total welfare is changing in different districts within the city. Therefore, whether residents＂ benefits are hurt after levying property tax should depend on the specific tax system and a- dopting the proper tax system can coordinate different groups＇benefits.