Publication Type

PhD Dissertation

Version

publishedVersion

Publication Date

7-2024

Abstract

This study examines the effect of Special Stamp Duty (SSD) and Buyer's Stamp Duty (BSD) on Hong Kong’s housing prices in the primary market. Using micro transaction data, I show that the Tobin tax policies were not effective in cooling the primary market. The primary market responded differently when facing the two events. Specifically, SSD Phase 1 led to a 9.4% price increase within 6 to 12 months post-implementation, suggesting a lag effect. The introduction of SSD Phase 2 and BSD initially caused a significant 13.1% price surge in the first 6 months, but was followed by a notable 9% decrease in the subsequent 6 to 12 months, indicating a market overreaction. I further show that the effect of the Tobin tax policies varied across different submarkets by size and location. The results are robust with a shorter pre-policy period analysis, the inclusion of an additional control variable, and placebo tests.

Keywords

Special Stamp Duty, Buyer's Stamp Duty, Transaction tax, tobin tax, hong kong, property, SSD, BSD

Degree Awarded

PhD in Business (General Management)

Discipline

Real Estate | Taxation

Supervisor(s)

LIM, Kian Guan

First Page

1

Last Page

80

Publisher

Singapore Management University

City or Country

Singapore

Copyright Owner and License

Author

Available for download on Wednesday, September 03, 2025

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