The Stages and Schools of Domestic Research on House Property Tax
GE Jing1, AN Ti-fu2
1.School of Management, Southwest University of Political Science and Law, Chongqing 401120, China; 2.School of Finance,Renmin University, Beijing 100872,China
Abstract This paper reviews relevant literature on house property tax reform. The domestic research on house property tax reform is divided into three stages: the initial stage, the debate stage and the reflection stage. Existing research could be categorized into two different schools: the “reformers” and “conservatives”. Reformers are supporters for the immediate implementation of individual residential real estate tax. Conservatives believe that the current legal system and the institutional environment are not ready for the immediate introduction of property tax. The paper reviews both sides, and analyzes their contribution and thinking differences.
2015, Vol. 32 
