Call for Papers
Sino-Japan-Korea Symposium on Real Property Tax Systems
School of Public Finance and Taxation
Center for China Fiscal Development
Central University of Finance and Economics (CUFE)
Property tax has been one of the several major taxes in the fiscal systems of most developed countries. Many developing countries and transitional economies have also levied this tax, and some of those countries that have not yet adopted this tax are considering introducing it, such as China.
Although real property tax is typically administered by local governments, the tax system varies across federal countries and unitary countries. In a more decentralized system, localities have more authorities in setting the tax base and tax rate. Examples of this type include US, Canada, and Australia.
East Asian countries have a long history of feudal society, and a more centralized tradition was embedded in the real property tax system. The tax base and tax rate are usually set by the central government leaving local governments limited authorities to change. Despite that, this tax is still an important source of revenue for localities. Thus, it will be important to generalize the rules in real property tax systems across different types of countries.
The Sino-Japan-Korea Symposium on Real Property Tax Systems to be held in November 2019 in Beijing will focus on the experience and lessons in China, Japan and Korea. The three countries in East Asia have many similarities in history and culture. The generalized rules will add to the current literature in real property tax systems.
Potential topics may include but are not limited to: The design and performance of real property tax, assessment/enforcement and reforms/prospects in China, Japan and Korea. Both theoretical and empirical research from the academia are welcomed. Practitioners in governments, institutions and consulting companies are also welcomed to present their research. The symposium is planned to have three sessions with each session focusing on one country from the perspectives including tax policy, tax enforcement and future reforms. The program committee would be happy to edit and publish a conference proceeding with an academic publisher.
Conference Chairs
Haitao Ma, Central University of Finance and Economics
Yilin Hou, Syracuse University
Program Chairs
Qiang Ren, Central University of Finance and Economics
Zhi Liu, Peking University-Lincoln Institute Center for Urban Development and Land Policy
Program Committee
Yanfeng Bai, Central University of Finance and Economics
Qiang Ren, Central University of Finance and Economics
Yang He, Central University of Finance and Economics
Ping Zhang, Fudan University
Sheng Li, Central University of Finance and Economics
Lei Shao, Central University of Finance and Economics
The symposium is to be held on November 2-3, 2019 in Central University of Finance and Economics (Beijing, China). CUFE will provide meals to participants during the conference. Presenters (one presenter per paper) will be provided with hotel accommodation of two nights. Other participants will be on their own regarding the accommodation. There is no registration fee for the symposium.
Planned Schedule of the Symposium
Day 1: Arrival of participants and check in at hotels
Day 2: Full day conference and conference dinner
Day 3: Half day conference in the morning
Paper Selection Process
The selection process will involve two stages. In the first stage, participants are invited to submit their English abstracts to Dr. Lei Shao at leishao@cufe.edu.cn before the deadline as indicated below and all submissions will be evaluated by the program committee. In the second stage, authors of selected papers will be invited to submit their papers in English. Invited participants will present their papers in English.
Important Dates
Submission Deadline: September 25, 2019
Decision Notification: October 5, 2019
Conference: November 2-3, 2019
中日韓房地産稅政策比較研讨會
征稿啟事
bevictor伟德官网
bevictor伟德官网中國财政發展協同創新中心
寬稅基房地産稅是不少發達國家基層政府的重要财政收入。即便是在一些發展中國家，針對房地産存量征收的房地産稅亦非常重要。針對房地産稅政策問題的讨論在我國已經存在多年。
事實上，“房地産稅”這一特定的表述在聯邦制國家和單一制國家間有不少差異性。在一些聯邦制國家，往往寬稅基的房地産稅絕大部分進入基層财政，而且地方和基層政府有非常大的自由度來調節稅基和稅率。典型的國家如美國、加拿大和澳大利亞。對單一制國家，尤其是日本和韓國兩個與中國文化比較接近的國家，中央政府确定稅基和稅率，地方和基層政府沒有較大的權利或動力對這兩個重要的稅制要素進行調整。盡管如此，房地産稅也是日/韓基層政府的重要财政收入。
認識到這種差異性，深入思考探究并總結這些國家房地産稅政策實踐中的文化因素，了解各國的經驗及教訓，同時，抽象出一些規律性的東西無疑是非常重要的。這不僅對中國的房地産稅政策，也對世界上其他國家的政策實踐都是一個貢獻。
基于此，bevictor伟德官网房地産稅問題研究課題組拟召開“中日韓房地産稅政策比較研讨會”。會議主題主要圍繞：中日韓三國房地産稅政策現狀、房地産評估和稅政、房地産稅政策的未來。理論性、實證性及政策讨論性文章均可。會議歡迎來自中日韓及世界各國的學術界、政府機構和中介機構的代表前來參會。
會議初步進行三個分論壇，持續約一天半左右時間。在征求投稿者同意的情況下，可能結集出版。
會議主席：
馬海濤bevictor伟德官网副校長
侯一麟西拉丘斯大學教授
議程主席：
任強bevictor伟德官网教授
劉志北京大學－林肯研究院城市發展與土地政策研究中心主任
議程委員會：
白彥鋒bevictor伟德官网教授
任 強bevictor伟德官网教授
何 楊bevictor伟德官网教授
張平複旦大學國際關系與公共事務學院副教授
李升bevictor伟德官网副教授
邵 磊bevictor伟德官网助理教授
會議時間、地點及注意事項
會議将于2019年11月2日至3日在bevictor伟德官网舉辦。會議将為參會者提供就餐服務，同時為受邀演講人提供2晚住宿，其他參會人員自行解決住宿和交通。會議無注冊費。
會議日程：
11月1日報到
11月2日全天會議
11月3日半天會議
會議投稿注意：
投稿者需于2019年9月25日前向郵箱leishao@cufe.edu.cn提交英文論文摘要。10月5日前後會議主辦方将向投稿人發送錄用通知。會議語言為英語。
【撰稿】任強 【審核】樊勇
