房产税试点改革对城市扩张的影响

摘要

以重庆和上海房产税试点改革为自然实验,在比较两地改革方案异同的基础上,采用合成控制法对房产税试点改革对城市扩张的影响进行了研究.研究结果显示:房产税试点改革使重庆的城市扩张与没有试点改革时相比出现了一定程度的下降.这是因为重庆对本市居民新购独栋商品住宅和高档住房给予100平方米的免税优惠政策抑制了大户型住房的供给和需求,进而降低住房的占地面积,起到了抑制城市扩张的作用.%Taking the real estate tax reform in Shanghai and Chongqing as a natural experiment, comparing the similarities and differences between them,this paper studies the impact of real estate tax reform on urban sprawl by adopting the synthetic control method.The research shows that the real estate tax reform makes the per capita built-up area declining compared to without reform in Chongqing,which mainly due to the reform guarantees 100 square meters tax relief for the city residents to buy single-family commercial houses and high-end houses,w hich reduces the large house,thereby reducing the per capita built-up area and retarding the urban spraw l.