我国中央与地方在房地产税改革中博弈的法经济学分析

摘要

房地产业在现今社会中具有举足轻重的地位，那么房地产税作为一种完全的地方税，它的开征理应使得地方政府欢欣鼓舞。而现实中，虽然中央一直大力推进房地产税改革的进程，但却无一例外地在地方陷入窘境。从法经济学的角度来研究我国中央与地方在房地产税改革中的博弈关系，有助于我们明晰双方各自的利益考量，从而为中央制定有效激励提出政策建议，最终使得双方形成改革合力，实现更高程度的社会福祉。%The real estate industry plays a decisive role in today's society and then the real estate tax as a local tax levy,it should make the local government dance for joy.However in reality,although promoted vigorously by the central government,the real estate tax reform has,without exception,fallen into dilemma in local governments.It is significant to study the game be-tween the central and local relations in the real estate tax reform from the perspective of law and economics.It will help us to clear their respective interests and make suggestions for the government to formulate effective incentive policy,and finally make both sides work together to reform to achieve social welfare of higher level.