著名学者易宪容认为,征收房地产税可以减少财富集中,从而促进所得的分配。不过,开征房地产税还得在制度安排上创造条件,特别是法规设定上必须公平、公正。这样才能保证房地产税征收达到预期目的。同时,易宪容还认为,开征房地产税需要一定的基础条件,一是详实的不动产登记资料;? Well-known scholar Yi Xianrong think that the collection of real estate taxes can reduce the concentration of wealth, thus contributing to the distribution of income. However, the introduction of real estate taxes have to create conditions for institutional arrangements, in particular the laws and regulations must be set fair and just. In order to ensure that the real estate tax levied to achieve the desired purpose. At the same time, Yi Xianrong also believes that the introduction of real estate taxes need some basic conditions, first, detailed real estate registration information;