【光华讲坛】The Yin-and-Yang Contract in China’s Property Market

2018-09-27

【光华讲坛】The Yin-and-Yang Contract in China’s Property Market

 

主题The Yin-and-Yang Contract in China’s Property Market

主讲人上海财经大学房地产学与金融学助理教授邓筱莹

主持人西南财经大学经济与管理研究院 郭萌萌副教授

时间2018年9月30日(周天)下午2:00—3:30

地点西南财经大学柳林校颐德楼H412

主办单位:经济与管理研究院 科研处

 

主讲人简介:

邓筱莹,2010年本科毕业于西南财经大学,2014年获新加坡国立大学地产金融博士学位,现为上海财经大学房地产学与金融学助理教授。主持国家自科基金青年项目。主要研究领域为房地产,公司金融,家庭金融,金融中介,她的研究成果发表于Journal of Real Estate Finance and Economics, Journal of Housing Economics, Habitat International等国际期刊。

 

内容提要:

This study provides the first piece of evidence of Yin-and-Yang contract in China’s property market. The value in Yang contracts are estimated 33% lower than that in Yin contracts, corresponding to 7.3% of the respective income tax collected. We document that the tax burden, government-guided price, cash constraints and the opportunity cost of capital are the main driving force for Yin-Yang contracts. As Yin-Yang contracts cause non-trivial tax loss for the government, the study intends to provide practical guidance to tax authorities.

 

0

热门讯息