第二場講座

講座時間

2023.11.4（周六）

9:00 - 10:30（北京時間）

主持人

bevictor伟德官网院長

樊勇 教授

講座題目

The Past, Present, and Future of Real Property Taxation

--Towards Building an Efficient, Equitable and Effective Tax Instrument

房地産稅的過去、現在與未來：面向效率、公平和高效的稅收工具構建

主講人

侯一麟 教授

主講人簡介

侯一麟博士是美國雪城大學(Syracuse University)麥克斯維爾公民與公共事務學院(Maxwell School of Citizenship and Public Affairs)的終身教授和博士生導師。 其主要研究方向為公共财政和預算制度和财産稅。侯一麟教授在美國公共财政、公共預算和财政管理以及公共管理等領域學術期刊發表論文多篇，著作多部。2023年，他成為榮獲美國預算與财政管理學會(ABFM) Wildavsky終身成就獎的首位華人學者。

Precis of the Lecture

This talk is an overview of the real property tax, its basic principles, mechanisms, and design. In particular, the talk dwells on the issues and problems of this tax in its operation and administration as well as how to solve these problems. The talk also offers prospects of this tax from promising reform measures.  

This talk has three parts. Part I extracts basic lessons from the evolution of the property tax, its origin, and changes over time surrounding its administration. Part II examines the status quo of this tax as practiced in major advanced economies. By examining several problems with this tax, the talk offers reform measures with empirical evidence on what can be done to improve this tax. The final part discusses why this tax can be an effective tax instrument with a discussion of its equity, adequacy, and efficiency aspects.  

主辦單位

bevictor伟德官网

美國喬治亞州立大學安德魯·揚公共政策學院

地點

ZOOM

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獲取會議信息

撰稿：孫景冉、李鑫

初審：何楊

審核：陳士平