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通过建立理论模型,利用我国省际动态面板数据,分析了房价和地价中的公共支出资本化问题。结果表明:我国公共支出对房价和地价都有正向推动效应,即公共支出增加,会通过房产和土地价值提升而形成公共支出资本化现象,加剧了地区间收入分配差距;但是,公共支出资本化的程度在房价中弱于在地价中,地方政府获得了更多的资本化收益。所以,政府在房价调控中应注意缩小公共支出资本化引发的收入分配效应,房产税改革应注意夯实土地使用权的物权属性,并优化房产税的归属和用途,以促进基本公共服务均等化。
Through the establishment of a theoretical model and the use of dynamic panel data in China, the paper analyzes the capitalization of public expenditure in housing prices and land prices. The results show that public expenditure in our country has a positive effect on both house price and land price. That is, the increase of public expenditure will lead to the capitalization of public expenditure through the increase of real estate and land value, which aggravates the gap of income distribution among regions. However, public spending capital The degree of the house price is weaker than the land price, and the local government gets more capitalization income. Therefore, the government should pay attention to reducing the income distribution caused by the capitalization of public expenditure in the regulation of house price. The property tax reform should pay attention to consolidating the property rights of land use rights and optimizing the ownership and use of property taxes so as to promote the equalization of basic public services .