CONCEPT AND IMPOSITION SCHEME OF VACANCY TAX AND TAX RATE DESIGN
Journal Title: Topics in Economics, Business and Management (EBM) - Year 2017, Vol 1, Issue 1
Abstract
There has long been controversy over the levitation of the vacancy tax in the academic world. This paper believes that the collection of the vacancy tax should be made to improve the utilization efficiency of property resources. On that basis, the paper puts forward a dual-standard taxation regime with the number and size of houses as the tax base, and examines the influence mechanism of the vacancy tax on housing rental and sale prices. At last, this paper proposes a tax rate for reference and concludes that a progressive tax rate may approximate the average housing rental-sale ratio
Authors and Affiliations
Charl Chan, Jian Ping
Keywords
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- EP ID EP412752
- DOI 10.26480/icemi.01.2017.33.35
- Views 52
- Downloads 0
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