本文的目的是提供一些关于地方公共预算对社区内财产价值的影响的经验结论。通过财产税的转移理论 ,本文分析了整体税收对地主租金收入和对佃户付出的影响。研究结果表明了税收和支出方案对地方财产价值的影响方向 ,以及粗略估计的数量级 The purpose of this article is to provide some empirical conclusions about the impact of local public budgets on the value of the property in the community. Through the transfer of property tax theory, this article analyzes the overall tax revenue on the landlord rent and pay to the tenant. The results of the study show the direction of the impact of tax and spending programs on the value of local property, as well as a rough estimate of magnitude