A RESEARCH INTO THE IMPACT OF PROPERTY TAXES ON POPULATION DISTRIBUTION AND SOURCES OF REVENUES IN VIETNAM

This paper aims to review the basic theoretical issues about the impact of property taxes on population distribution and its contribute to the increase of state budget revenues. Using of quantitative methods, the research has pointed out the fact that the relationship between the out-migration status and property taxes is reversely proportional, while that between immigration rates and property taxes is two-way. Both relationships have latency; the increase in property taxes leads to the rise of local immigrants. In addition, property taxes are not decisive factors affecting socio-economic issues. In the long run, property tax rates remain almost unchanged, while property tax revenues and real estate market are constantly varying, influenced by socio-economic management policies, the increase population, industrialization, and urbanization.