1. In Chongqing, the basis for determining the tax-free area is the "single-family area", which is divided into 100m 2 and 180m 2 per family according to the type of housing. This clear calculation method allows us to directly utilize the transaction data to accurately measure the taxable area, thus providing practical and intuitive data support for the in-depth development of this study. In contrast, Shanghai adopts "per capita area" as the basis for calculating the tax-exempted area, setting 60 m 2 per capita as the starting point. However, the complexity of the household structure and population size, as well as the difficulty in obtaining household-level data on home purchases, poses a challenge in accurately evaluating the effects of Shanghai's pilot property tax policy;? Shanghai;tax-exempted area and starting point, tax rate setting, and calculation methods,2013
2. Tax evasion, capital gains taxes, and the housing market;References Agarwal;Journal of Public Economics,2020
3. Rethinking local government reliance on the property tax;J Alm;Regional Science and Urban Economics,2011
4. Property taxes and home prices: A tale of two cities;C Bai;Journal of Econometrics,2014
5. Better bunching, nicer notching;M Bertanha;Journal,2023