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由于物业税存在不公平、累退性以及不符合支付能力和受益原则等问题,被美国选民认为是最坏的税,在有的国家甚至引发过废除物业税运动。从稳定市场的角度看,物业税不是自动稳定器,而是助涨杀跌的泡沫放大器。从公平角度看,物业税对穷人福利损害最大。从效率角度看,物业税将会造成“都市爬行”现象,导致土地资源的长期浪费性使用。
Due to unfairness, regressive nature of property taxes, non-compliance with the principle of affordability and benefits, the property tax is considered the worst tax by the U.S. voters and has even led to the abolition of the property tax campaign in some countries. From a stable market point of view, the property tax is not automatic stabilizer, but to help sell bubble amplifier foam. From a fair perspective, property taxes most damage the welfare of the poor. From the efficiency point of view, the property tax will cause “urban creeping ” phenomenon, resulting in the long-term wasteful use of land resources.