2014年房产税外文翻译--房地产行为对税收变化的反应

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1、5000 英文单词， 24500 英文字符 ，中文 7550 字 文献出处： Cozmei C, Onofrei M, erban E C. The Real Estate Behavior in Response to the Tax Vagaries J. Procedia Economics & Finance, 2014, 15:1420-1427. The real estate behavior in response to the tax vagaries Catalina Cozmei, Muler Onofrei, Elena Claudia erban Abstract I

2、n this paper we endeavor to clear up the direct impact of the real estate market downturn on the local tax receipts from real estate. So, we canvass the “trend growth” of revenue from property taxes and changes in tax regimes over time in association with the appreciation and contraction of properti

3、es prices, also pointing out the role of speculation in real estate markets for housing and fiscal bubbles and the benefits of levying the real estate at market value. Keywords: tax; real estate; market value; property taxes 1. Introduction The demand on the real estate market could be influenced by

4、 the following characteristics i demographic and social-economic characteristics of the inhabitants (age, sex, income, occupation, marital status, cycle stage of the family life, income level, size and family composition, upward and downward mobility etc.); ii economic circumstances (residences pric

5、e, financings options, job opportunities, inflation and constructions volume) and iii characteristics of the desired residence (location - accessibility to local public goods,commuting time, area, amenities, equipment and standard). Also, the value of house is a function of demographic, economic and

6、 psychographic variables. So, the equilibrium price of housing is given by the sum of fixed amenities, public services and the housing stock which in turn influence the migration pattern. But taxation reflects the level of public goods and services offered, and the gains from investments in fixed amenities, public goods and services are capitalized in the values of real estate. 2. Literature review Many are reasoning speculation to investment (investing in real estate in a rising mar