Author_Institution :
School of Economy, Tianjin Polytechnic University, Tianjin, China
Abstract :
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
Deed tax, a local tax, levies on the transferees of real estate transferred within the territory of China. Using the panel data, the GDP and deed tax of all provinces from 1999 to 2008, through the regression of the elasticity of deed tax, it will be found that the elasticity of deed tax is very benefit, most of provinces´ deed tax elasticity are nearly more than 2, and that has not appeared significant trend from eastern to western, which means that the property tax, which will be levied in China in future, will be similar with deed tax, and the property tax should not adopt a unified national tax policy.
