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William F. Stine - One of the best experts on this subject based on the ideXlab platform.

  • The Effect of Personal Property Tax Repeal on Pennsylvania’s Real Estate Tax Growth and Stability
    National Tax Journal, 2003
    Co-Authors: William F. Stine
    Abstract:

    A key question in Tax repeal decisions facing state and local governments concerns how potential revenue loss will affect other Taxes. Repeal of the personal property Tax has been optional for Pennsylvania counties since 1978. This paper investigates the growth and stability of the Real Estate Tax during this era in 66 counties. Its main contribution is that it provides a natural experiment for testing whether the loss of a significant revenue component affected the adequacy of another Tax. The estimation results suggest that Tax repeal resulted in higher growth and greater variability of Real Estate Taxes. Further, most counties had significant Real Estate Tax growth over the long-run. However, few were cyclically responsive to short-run changes in income.

  • the effect of personal property Tax repeal on pennsylvania s Real Estate Tax growth and stability
    National Tax Journal, 2003
    Co-Authors: William F. Stine
    Abstract:

    A key question in Tax repeal decisions facing state and local governments concerns how potential revenue loss will affect other Taxes. Repeal of the personal property Tax has been optional for Pennsylvania counties since 1978. This paper investigates the growth and stability of the Real Estate Tax during this era in 66 counties. Its main contribution is that it provides a natural experiment for testing whether the loss of a significant revenue component affected the adequacy of another Tax. The estimation results suggest that Tax repeal resulted in higher growth and greater variability of Real Estate Taxes. Further, most counties had significant Real Estate Tax growth over the long-run. However, few were cyclically responsive to short-run changes in income.

Song Xiangla - One of the best experts on this subject based on the ideXlab platform.

  • Studies on the Reform of Real Estate Tax in the View of Housing Security
    Urban Studies, 2011
    Co-Authors: Song Xiangla
    Abstract:

    The reform of Real Estate Tax was related to many aspects such as allocation of fiscal income and expenditure between central and local governments,Tax burden on individuals,and robustness of Real Estate market.The reform would become institution restrictions on the development of housing security.This paper introduced foreign experiences of Real Estate Taxation policies supporting housing security system.The public economics theory was used to analyze the impact of Real Estate Tax on construction and operation of different affordable housing.Then the target model of Real Estate Tax reform and design of fundamental Taxation was addressed.

Luo Yang - One of the best experts on this subject based on the ideXlab platform.

Liu Ron - One of the best experts on this subject based on the ideXlab platform.

  • On the Evaluation and Analysis of the Total Real Estate Tax——Based on the Data From China Household Finance Survey
    Finance & Trade Economics, 2015
    Co-Authors: Liu Ron
    Abstract:

    Based on micro-data from the China Household Finance Survey,this paper conducts theoretical prediction and evaluation of the non-exemption ratio and Tax credits of the national Real Estate Tax.The results are that the non-exemption ratio is around 44.61%,and the credits range is approximately between 169.669 billion RMB and 1454.308 billion RMB when the collection rate and assessment ratio all equals 1.If we adopt 1.75% as the average Tax rate and 85% as levy rate,the total Real Estate Tax will be 721.095 billion RMB.In terms of the Tax gross,the Real Estate Tax equals 24.53% of land finance revenue.Meanwhile,along with the development of the urbanization,the expansion of dwelling areas and the rise of unit value nationwide will contribute to Real Estate Tax.So,Real Estate Tax will alleviate the dependence of local governments on the land-transferring fees before land-leasing fees get exhausted.

  • on the evaluation and analysis of the total Real Estate Tax based on the data from china household finance survey
    Finance & Trade Economics, 2015
    Co-Authors: Liu Ron
    Abstract:

    Based on micro-data from the China Household Finance Survey,this paper conducts theoretical prediction and evaluation of the non-exemption ratio and Tax credits of the national Real Estate Tax.The results are that the non-exemption ratio is around 44.61%,and the credits range is approximately between 169.669 billion RMB and 1454.308 billion RMB when the collection rate and assessment ratio all equals 1.If we adopt 1.75% as the average Tax rate and 85% as levy rate,the total Real Estate Tax will be 721.095 billion RMB.In terms of the Tax gross,the Real Estate Tax equals 24.53% of land finance revenue.Meanwhile,along with the development of the urbanization,the expansion of dwelling areas and the rise of unit value nationwide will contribute to Real Estate Tax.So,Real Estate Tax will alleviate the dependence of local governments on the land-transferring fees before land-leasing fees get exhausted.

Fan Hui-xia - One of the best experts on this subject based on the ideXlab platform.

  • International Experience and Optimizing design Study on the Real Estate Tax Preferential Policy
    Journal of Inner Mongolia University, 2012
    Co-Authors: Fan Hui-xia
    Abstract:

    The scientific and reasonable Real Estate Tax preferential policy,not only has lightened Taxpayer's Tax burden,but also reflected national policy guidance in a certain period.On the basis of international experience,we should put forward optimization design plan to China's Real Estate Tax preferential policy.For instance,the government official business and the public welfare with the Real Estate to be exempted from Tax,agricultural land and the farmer self-occupied house to be Tax-exempt temporarily,urban residential housing to be set up the Tax-free area,and so on.

  • The Recommendations on Optimization of the Real Estate Tax Base Appraisal System
    Science and Management, 2011
    Co-Authors: Fan Hui-xia
    Abstract:

    The scientific and reasonable,the accurate and effective Real Estate Tax base appraisal method is the foundation and the key to precisely calculate and collect the Real Estate Tax.This article considers that optimizes our country Real Estate Tax base mass appraisal method system should start from three aspects:First,establishes the appraisal method system of "the market comparison method for main,the cost method and the income method for supplements";Second,uses the Real Estate Tax base appraisal technology of "the msaa appraisal for main,single appraise for supplements";Third,establishes specialized Tax base appraisal database.

  • The Reasonable Determination and Empirical Test on the Real Estate Tax Rate in China
    Journal of Guizhou University, 2011
    Co-Authors: Fan Hui-xia
    Abstract:

    The reasonable determination of the Real Estate Tax rate is the key to the design of Real Estate Tax rate.The scale of local fiscal expenditure,the affording ability of the Taxpayer,the Tax rate limits and cost-benefit constraints by the central government are playing a decisive role in controlling the Real Estate Tax rate.On the basis of international experience,and the actual situation in China,the present paper makes use of the basic research methods,such as normative analysis,logical reasoning and empirical testing,and has obtained the reasonable scope of the Tax rate level for Real Estate in China in order to meet the need of local fiscal expenditure and not to expand the Tax burden for the Taxpayers.

  • The Feasibility Analysis on Real Estate Tax Becoming the Main Tax of Our Country County-Level Government
    Journal of Lanzhou Commercial College, 2011
    Co-Authors: Fan Hui-xia
    Abstract:

    Constructing the main Tax of county-level government is an effective way to keep it out of financial distress.The Real Estate Tax as one kind of property Tax,has some objective conditions to become into the county-level government main Tax,and also has natural endowment to become into the county-level government main Tax.Constructing Real Estate Tax as our country county-level government's main Tax is not only our country county-level government to tap financial resources the Reality choice,also has provided the new angle and mentality for our country to reform the Real Estate Tax.

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