依据租税理论,任何一项租税的经济效果不外乎是透过其效率及公平两方面来进行分析。其中,就公平面而言,主要关心的是该租税最后究竟是由谁负担,也就是“租税归宿分析”的问题。在地方财政研究的文献中,财产税租税归宿的主要争议源自于不同学者对财产税所使用的分析法的不同,主要有三种不同观点:传统观点、资本税观点(或新观点)和利益观点。 According to the theory of taxation, the economic effect of any taxation is nothing more than an analysis through both efficiency and fairness. Among them, as far as the fairness is concerned, the main concern is who ultimately owes the tax, that is, the issue of “tax and fare analysis”. In the literature of local finance research, the main controversy over the tax-reduction of property tax comes from the differences of the analysis methods used by different scholars on property tax. There are mainly three different viewpoints: traditional view, capital tax view (or new view), and interest View.