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【"中财-乔治亚州立"公共财政国际学术前沿系列讲座】

发布时间:2023-11-01 浏览次数:


第二场讲座

 


讲座时间

 

2023.11.4(周六)

9:00 - 10:30(北京时间)

 

主持人

 

B体育APP官网下载院长

樊勇 教授


 

 

 

 

讲座题目

 

The Past, Present, and Future of Real Property Taxation

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

房地产税的过去、现在与未来:面向效率、公平和高效的税收工具构建

 


主讲人

 

侯一麟 教授

 


主讲人简介

 

侯一麟博士是美国雪城大学(Syracuse University)麦克斯维尔公民与公共事务学院(Maxwell School of Citizenship and Public Affairs)的终身教授和博士生导师。 其主要研究方向为公共财政和预算制度和财产税。侯一麟教授在美国公共财政、公共预算和财政管理以及公共管理等领域学术期刊发表论文多篇,著作多部。2023年,他成为荣获美国预算与财政管理学会(ABFM) Wildavsky终身成就奖的首位华人学者。


 

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.  


 

 

 

 

 

主办单位

 

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美国乔治亚州立大学安德鲁·扬公共政策学院


 

地点

 

ZOOM

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获取会议信息

 

 

撰稿:孙景冉、李鑫

初审:何杨

审核:陈士平

 

 

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