税收资本化

纵观学术史，有关股息税经济作用的论述主要分为三种观点：传统观、税收无关观以及税收资本化观。

Through the academic history , there have been three major theories on the economic effects of dividend tax : the irrelevance theory , the traditional theory and the tax capitalization theory .

财产税影响住宅价格研究中的受益说、传统观点和新观点以及Yinger的税收资本化理论都说明了这一点。

In this paper , we reviewed the " Benefit View ", the New and Classical Views , Yinger 's Theory of Capitalization , and examined the theoretical literature on the impact of property taxes on house prices .

这表明在重庆地区提高财产税会降低住房价值，因而发生税收的负的资本化；改进地方公共服务的质量会抬高住房价值，因而发生公共服务的正的资本化。

The study shows that raising of property tax in Chongqing will lower housing value , which leads to a negative capitalization of tax ; improving the quality of local public services will drive up housing value , which leads to a negative capitalization of public services .