房产税是否具有抑制房价过快上涨的经济效应,是自上海、重庆试点房产税改革以来,市场、学界颇为关注的热点。因选取的检验样本、检验方法等的不同,现有研究对此莫衷一是、分歧鲜明。本文依托重庆市房地产市场时间序列数据,运用计量经济学分析工具实证检验住宅房产税开征的经济效应,结果显示重庆市房产税试点改革并未实现抑制房价上涨的政策目标,反而助推了房价的抬升。在影响房价的诸因素中,相比房地产企业建造成本和居民收入,金融系统信贷规模、结婚购房需求和房产税对房价变动影响更为显著。 Whether the property tax has the economic effect of restraining the house prices from rising too fast is the focus of attention from the market and academia since the pilot reform of property tax in Shanghai and Chongqing. Due to the difference between the selected test samples and the test methods, the existing research is far from clear and distinct. This paper relies on Chongqing real estate market time series data, the use of econometric analysis tools to test the real estate tax effect of economic levy, the results show that the pilot reform of real estate tax in Chongqing did not achieve the policy goal of inhibiting housing prices, but boosted housing prices Uplift Among the factors affecting house prices, compared with the construction cost of real estate enterprises and residents’ income, the influence of the credit scale of the financial system, the demand for marriage purchase and the property tax on house price changes is more significant.