摘要
房地产税的实施需要采取若干政策决策,这些政策会对税收公平、效率和收入提高能力产生巨大影响.这些政策包括:哪些类型的财产需要纳税,如何确定财产的应税价值,这些应税价值的税率是多少,以及如何征收税款.本文阐述了美国地方政府在(房地产税)决策方面所采用的多种方法,并讨论了这些政策对税收效力的影响.
Implementation of property-based taxes requires several policy decisions to be made that can greatly affect the equity, efficiency, and revenue raising capabilities of the tax. These decisions include what types of properties are to be taxed, how taxable values of those properties are determined, what rates are to be imposed on those taxable values, and how are the tax liabilities to be collected. This paper describes the variety of approaches used by sub-national governments in the United States with regard to the decisions and discusses the implications of those policies on the efficacy of the tax.
出处
《复旦公共行政评论》
CSSCI
2018年第1期3-21,共19页
Fudan Public Administration Review
关键词
房地产税
房地产估价
美国地方政府收入
Property taxes
Property Valuation
Local Government Revenues in the US
