Market
and Policy Paper:
Make it Simple and Light: Some Thoughts on Real Estate Related
Taxation in China
Authors:
Anthony Gu,
Joseph W. Trefzger
Start Page:
142
End Page: 161
Volume: 3
Issue Number: 1
Year: 2000
Publication: International Real Estate Review
Abstract:
This article discusses
the advantages and disadvantages of real estate-related taxes that might
be imposed in Mainland China, in light of the government's needs for tax
revenue and the economy's need for incentives to develop land. Some policy
recommendations are presented, based on an analysis of real estate
taxation in general and of China's specific needs. As one recent article
has noted, understanding how behavior adjusts in response to taxation is
one of the most important issues in public finance.
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