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对城市蔓延的相关问题作了简要综述,并重点介绍了研究物业税与城市蔓延间关系的国内外文献。物业税与城市蔓延的理论研究和实证分析都说明,物业税与城市空间形态特别是城市规模之间存在着紧密的联系。指出应当从城市资源空间配置的角度开展更多物业税方面的研究,并在中国现有房地产市场中实践。
A brief overview of the issues related to the spread of cities is given, and the domestic and foreign literature on the relationship between property tax and urban sprawl is mainly introduced. The theoretical research and empirical analysis of property tax and urban sprawl all indicate that there is a close relationship between property tax and the urban spatial form, especially the urban size. It points out that more research on property tax should be carried out from the perspective of the allocation of urban resources and practice in the existing real estate market in China.