Real Estate Taxation Theory

Author: Chen Duochang
Publisher:
Publish Date: 2005-01-01
Features: This book attempts to establish an economic theoretical analysis framework for real estate tax norms in terms of its structure, including basic categories of real estate tax, classification of real estate tax, theoretical basis of real estate tax, shifting and incidence of real estate tax burden, and the application of real estate tax theory in policy practice. In terms of analytical methods, the author first distinguishes between the two categories of partial equilibrium analysis and general equilibrium analysis of real estate tax effects. Then, within both partial equilibrium analysis and general equilibrium analysis, static and dynamic analyses are further differentiated, thereby establishing a systematic analysis framework for real estate tax economics.