The Synthetic Control Method Analysis of Property Tax Reform——Based on the Perspective of Shanghai and Chongqing
Based on the panel data of 35 large and medium-sized cities from 2006 to 2021,this paper takes the Shanghai-Chongqing property tax reform pilot event in 2011 as a natural experiment,and uses the synthetic control method to evaluate the influence effect of property tax reform from two dimensions:residents'income distribution and government public services.The re-sults show that:(1)On the whole,the property tax has a heterogeneous impact on social equity,the fairness of Chongqing's tax reform plan is relatively strong,while that of Shanghai is weaker.(2)"Chongqing model"is helpful to narrow the income distri-bution gap of residents,while"Shanghai model"is the opposite,but both models have significantly improved the level of equaliza-tion of government public services.In this regard,we should optimize the tax reform plan and expand property tax reform,stand-ardize public services and stabilize sources of fiscal revenue,narrow the income distribution gap and pay attention to the overall development of urban and rural areas,pay attention to"difference"and"application"and highlight the characteristics of local taxes.
property taxincome distribution gapequalization of public servicessynthetic control method
NETL
NSTL
万方数据
