Econ Papers Daily / 期刊论文
跨境通勤区域楼面价格不连续性与税收问题
Floorspace price discontinuities and taxation in cross-border commuting areas
摘要
Cross-border housing markets have become more prevalent in Europe since the establishment of the European Union. Using data from the functional urban area of Luxembourg, we document significant floorspace price discontinuities at the borders of Luxembourg with Belgium, France, and Germany. Employing a quantitative spatial urban model and spatial regression discontinuity techniques, we show that differences in tax rates and tax importation account for 9% and 17% of the observed price jump, respectively. The remaining price discrepancy is explained by differences in productivity and amenities.
中文摘要
自欧盟成立以来，跨境住房市场在欧洲日益普遍。利用卢森堡功能性城市区域的数据，我们记录了卢森堡与比利时、法国和德国边界处显著的楼面面积价格不连续性。通过运用定量空间城市模型和空间回归断点技术，我们表明，税率差异和税收输入分别解释了观察到的价格跳升的8%和13%。剩余的价格差异则由生产率和便利设施的差异来解释。