报告主题：Property Taxes and Rental Housing: Evidence from China

报告时间：2023年4月11日，10：00-11：40

报告地点：统计学院104会议室

主 讲 人：周波 副教授（对外经贸大学）

报告摘要：We investigate the effect of property taxes on households’ rental income by exploiting regional variations in the introduction of property taxes in China in 2011. Using the propensity score matching (PSM) combined with a difference-in-differences (DiD) approach, we find that the rental income of households in pilot areas significantly increased after 2011. Hence, homeowners tend to shift the potential property tax burden to tenants. Additionally, this positive effect is driven by the extensive margin, rather than the intensive margin. Our finding is robust to various alternative specifications and subsample analysis. We then adopt a triple-difference model to show that the effect varies considerably across households that own residential premises in different regions and with different property characteristics.

主讲人简介：周波，厦门大学经济学博士，对外经济贸易大学国际经济贸易学院副教授，主要研究方向为财政理论与政策、税收理论与政策、教育经济学，论文发表于经济研究、世界经济、经济学动态、 China Economic Review、Economics of Education Review等期刊。