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The imposition of property tax has long been a subject of intense debate in both academic and policy circles. To empirically evaluate its potential socioeconomic impacts, it is methodologically prudent to initiate pilot reforms in a representative and high-stakes urban context. Shenzhen, as China’s pioneering special economic zone, presents an ideal case for such an experiment.

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An Institutional Economics Analysis of Property Tax Policy Design: Tax Incidence and Distributional Effects

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  • 发表日期：

    2026年

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  • Jie Zhang

摘要

The imposition of property tax has long been a subject of intense debate in both academic and policy circles. To empirically evaluate its potential socioeconomic impacts, it is methodologically prudent to initiate pilot reforms in a representative and high-stakes urban context. Shenzhen, as China’s pioneering special economic zone, presents an ideal case for such an experiment.