遗产税改革是否促进了廉价租赁住房的建设？

IF 2.6 3区经济学 Q1 ECONOMICS

Journal of the Japanese and International Economies Pub Date : 2023-06-01 DOI:10.1016/j.jjie.2023.101255

Naoto Mikawa , Shohei Yasuda , Norifumi Yukutake

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引用次数: 1

摘要

日本2015年的遗产税改革大幅提高了对大额遗产征收的税额。这可能会很好地激励人们建造廉价的低层公寓以节省税收，从而增加了低成本公寓的数量。因此，本研究旨在探讨遗产税改革对房屋租金的影响。采用差异中的差异法，我们发现遗产税改革使木框架或轻钢框架公寓的住房租金下降了1.3%。此外，我们的结果表明，虽然属于治疗组的略旧住房的租金下降，但属于治疗组新住房的租金没有变化。

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Does inheritance taxation reform promote to build inexpensive rental housing?

The inheritance taxation reform of 2015 in Japan substantially increased the amount of tax levied on large inheritances. This potentially served as a good incentive for people to build inexpensive low-rise apartments for tax savings, which increased the number of low-cost apartments. Therefore, this study investigates the effect of inheritance taxation reform on housing rents. Using the difference-in-differences method, we reveal that the inheritance taxation reform decreased the housing rents of wooden or light steel-framed apartments by 1.3%. Moreover, our results indicate that while the rental of slightly older housings belonging to the treatment group decreased, the rental of new housing belonging to the treatment group did not change.

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来源期刊

Journal of the Japanese and International Economies Multiple-

CiteScore

5.10

自引率

6.90%

发文量

期刊介绍： The Journal of the Japanese and International Economies publishes original reports of research devoted to academic analyses of the Japanese economy and its interdependence on other national economies. The Journal also features articles that present related theoretical, empirical, and comparative analyses with their policy implications. Book reviews are also published.