论文部分内容阅读
本文通过梳理OECD国家房地产税收入相关数据,分析了OECD国家房地产税在地方财政收支中的地位以及2003—2012年间的变化情况。本文发现:第一,不同的OECD国家房地产税在地方税收体系中的地位有较大差异,但2003—2012年间,大多数OECD国家房地产税在地方税收中的地位在不同年份间差异较小。第二,房地产税在地方财政支出中的地位远没有其在地方税收中的地位那样重要;对大多数OECD国家而言,前一比重只有后一比重的一半左右。
In this paper, we sort out the relevant data of OECD countries’ real estate tax revenue, and analyze the status of OECD national real estate tax in the local fiscal revenue and expenditure and the changes between 2003 and 2012. This paper finds that: First, real estate taxes in different OECD countries vary greatly in the local tax system. However, most of the OECD countries’ real estate taxes have little difference in local tax revenue between 2003 and 2012 in different years. Second, real estate taxes are far less important in local fiscal expenditures than their role in local taxes; for most OECD countries, the former share is only about half that of the latter.