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題名：租稅競爭與標竿式競爭
書刊名：經濟與管理論叢
作者：陳菁瑤 引用關係／洪志明
作者(外文)：Cheng Chen, Jing-yau／Hong, Chih-ming
出版日期：2009
卷期：5:1
頁次：頁55-82
主題關鍵詞：租稅競爭；標竿式競爭；空間計量；土地稅；Tax competition；Yardstick competition；Spatial auto-correlation；Land tax rate setting
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:70
  • 點閱點閱:82
本文以公告地價佔市價比率作為實質土地稅的代理稅率，並利用空間計量方法進行台灣地區鄉鎮市轄區間租稅競爭的估計。結果發現，台灣地區鄉鎮市轄區間實質土地稅率存在空間自我相關性，同時稅率的訂定亦存有交互作用，估計的稅率反應係數為0.316，接近國際文獻的結果。並證明與一特定轄區直接相鄰地區的租稅政策交互作用的影響比間接相鄰地區更明確。另外，本文亦利用鄉鎮市層級民意代表的得票率和實質土地稅率間的關係驗證標竿式競爭的存在。
期刊論文
1.Besley, Timothy、Case, Anne(1995)。Incumbent behavior: Vote-seeking, tax-setting, and yardstick competition。American Economic Review，85(1)，25-45。  new window
2.Bordignon, M.、Cemiglia, F.、Revelli, F.(2003)。In search of yardstick competition: A spatial analysis of Italian municipality property tax setting。Journal of Urban Economics，54，199-217。  new window
3.Ladd, H. F.(1992)。Mimicking of local tax burdens among neighboring counties。Public Finance Quarterly，20，450-467。  new window
4.Case, Anne C.、Rosen, Harvey S.、Hines, James R.(1993)。Budget Spillovers and Fiscal Policy Interdependence: Evidence from the States。Journal of Public Economy，52(3)，285-307。  new window
5.Wilson, John D.(1986)。A Theory of Interregional Tax Competition。Journal of Urban Economics，19(3)，296-315。  new window
6.李正庸、林元興(20031200)。臺灣地區都市家庭財產稅負擔之研究--以臺北市為例。臺灣土地金融季刊，40(4)=158，143-155。  延伸查詢new window
7.林英彥(19900600)。論地價與地稅問題及其對策。臺灣土地金融季刊，27(2)=104，23-41。  延伸查詢new window
8.許文昌(19880600)。公告現值與土地市價差距之實證分析。臺灣土地金融季刊，25(2)=96，121-130。  延伸查詢new window
9.Allers, M、Elhorst,J. P(2005)。Tax Mimicking and Yardstick Competition among Local Governments in the Netherlands。International Tax and Public Finance，12，493-513。  new window
10.Besley, T、RosenH,. S.(1998)。Vertical Externalities in Tax Setting: Evidence from Gasoline and Cigarettes。Journal of Public Economics，70，383-398。  new window
11.Bivand,R、Szymanski,S(1997)。Spatial Dependence Through Local Yardstick Competition: Theory and Testing。Economics Letters，55，257-265。  new window
12.Bivand, R.、Szymanski, S.(2000)。Modelling the Spatial Impact of the Introduction of Compulsory Competitive Tendering。Regional Science and Urban Economics，30(2)，203-219。  new window
13.Brett, C.、Pinkse.J(2000)。The Determinants of Municipal Tax Rates in British Columbia。Canadian Journal of Economics，33，695-714。  new window
14.Brueckner, J. K(1998)。Testing for Strategic Interaction among Local Governments: The Case of Growth Controls。Journal of Urban Economics，44，438-467。  new window
15.Brueckner, J. K(2000)。A Tiebout/Tax-Competition Model。Journal of Public Economics，77，285-306。  new window
16.Brueckner, J. K.、Saavedra, L. A.(2001)。Do Local Governments Engage in Strategic Property-Tax Competition?。National Tax Journal，54(2)，203-229。  new window
17.Buettner, T.(2001)。Local Business Taxation and Competition for Capital: The Choice of the Tax Rate。Regional Science and Urban Economics，31，215-245。  new window
18.Burridge, P(1980)。On the Cliff-Ord Test for Spatial Correlation。Journal of the Royal Statistical, Society B，42，107-108。  new window
19.Frey, Bruno S.、Eichenberger, Reiner(1996)。To Harmonize or To Compete? That's not the Question。Journal of Public Economics，60，335-349。  new window
20.Goodspeed, T.(2002)。Tax Competition and Tax Structure in Open Federal Economies: Evidence from OECD Countries with Implications for the European Union。European Economic Review，46，357-374。  new window
21.Hayashi, M、Boadway,R(2001)。An Empirical Analysis of Intergovernmental Tax Interaction: The Case of Business Income Taxes in Canada。Canadian Journal of Economics，34，481-503。  new window
22.Hern(2003)。Strategic Interaction in Tax Policies among。States,"Review，85，47-56。  new window
23.Heyndels, B、Vuchelen,J(1998)。Tax Mimicking in Belgian Municipalities。National Tax Journal，51，89-101。  new window
24.Musgrave, R. A.(1997)。Devolution, Grants, and Fiscal Competition。Journal of Economic Perspectives，11，65-72。  new window
25.Revelli, F.(2001)。Spatial Patterns in Local Taxation: Tax Mimicking or Error Mimicking。Applied Economics，33，1101-1107。  new window
26.Revelli, F.(2002)。Testing the Tax Mimicking versus Expenditure Spill-over Hypotheses Using English Data。Applied Economics，34，1723-1731。  new window
27.Revelli, F(2006)。Performance Rating and Yardstick Competition in Social Service Provision。Journal of Public Economics，90，459-475。  new window
28.Richter, W. F(1996)。The Provision of Local Public Goods and Factors in the Presence of Firm and Household Mobility。Journal of Public Economics，60，73-93。  new window
29.Salmon, P.(1987)。Decentralization as an Incentive Scheme。Oxford Review of Economic Policy，3，24-43。  new window
30.Schaltegger, C、Kuttel,D。Mimicking Behavior: Evidence from Swiss Cantons。Public Choice，113，1-23。  new window
31.Sole(2003)。Electoral Accountability and Tax Mimicking: The effects of Electoral Margins, Coalition Government, and Ideology。European Journal of Political Economy，19，685-713。  new window
32.Tannenwald, R.(1999)。Tax Competition。The Encyclopedia of Taxation and Tax Policy, The Urban Institute Press，367-371。  new window
33.Wilson, J. D.(1999)。Theories of Tax Competition。National Tax Journal，52，269-304。  new window
34.Wilson, J. D.、Wildasin, D. E.(2004)。Capital Tax Competition: Bane or Boon。Journal of Public Economics，88(6)，1065-1091。  new window
35.Zodrow, G. R.、Mieszkowski, P.(1986)。Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods。Journal of Urban Economics，19(3)，356-370。  new window
36.Brueckner, J. K.(2003)。Strategic Interaction Among Governments: An Overview of Empirical Studies。International Regional Science Review，26(2)，175-188。  new window
37.張慈佳(20000700)。地方經濟之政治景氣循環現象--以臺灣地區之縣市長選舉為例。國家科學委員會研究彙刊‧人文及社會科學，10(3)，362-377。  延伸查詢new window
38.Tiebout, Charles M.(1956)。A Pure Theory of Local Expenditure。Journal of Political Economy，64(5)，416-424。  new window
39.林全(19890900)。土地增值稅與房地產價格變動之關係。經濟論文叢刊，17(3)，301-324。new window  延伸查詢new window
40.林健次、蔡吉源(20031200)。地方財政自我負責機制與財政收支劃分。公共行政學報，9，1-33。new window  延伸查詢new window
41.Anselin, L., A、Bera, R. J、Florax、Yoon.M(1996)。Simple Diagnostic Tests for Spatial Dependence。Regional Science and Urban Economics，26(1)，77-104。  new window
學位論文
1.吳名秋(2003)。台灣地區賦稅競爭與規定地價問題之研究(碩士論文)。中國文化大學。  延伸查詢new window
2.卓文乾(1989)。土地稅稅基之研究(博士論文)。國立政治大學。new window  延伸查詢new window
3.林詩堯(2002)。臺灣地區有效財產稅率之推估(碩士論文)。國立政治大學。  延伸查詢new window
4.洪志明(2005)。臺灣鄉鎮市轄區租稅競爭之探討(碩士論文)。世新大學。  延伸查詢new window
5.陳曉瑩(2002)。臺灣地區以土地稅作為地方主要財源之研究(碩士論文)。國立成功大學。  延伸查詢new window
6.黃淑惠(2000)。我國地價稅稅基評估之理論與實証分析--以台中市公告地價為分析對象(博士論文)。國立政治大學。new window  延伸查詢new window
7.張瑞真(2003)。從公共選擇觀點探討土地稅稅基之評定(博士論文)。國立政治大學。new window  延伸查詢new window
圖書
1.Anselin, L(2001)。SpaceStat: A Program for the Analysis of Spatial Data。  new window
2.Sinn, H.(2003)。The New Systems Competition。Oxford：Blackwell。  new window
3.林英彥(1991)。土地經濟學通論。台北：文笙書局。  延伸查詢new window
4.Oates, Wallace E.(1972)。Fiscal Federalism。Harcourt Brace Jovanovich。  new window
5.Anselin, Luc(1988)。Spatial Econometrics: Methods and Models。Kluwer Academic Publishers。  new window
圖書論文
1.Anselin, L.、Florax, R.(1995)。Small Sample Properties of Tests for Spatial Dependence in Regression Models: Some Further Results。New Directions in Spatial Econometrics。Berlin：Springer-Verlag。  new window
2.Fischel, W. A.(1975)。Fiscal and Environmental Considerations in the Location of Firms in Suburban Communities。Fiscal Zoning and Land Use Controls。Lexington Books。  new window
3.Griffith, D. A.(1996)。Some Guidelines for Specifying the Geographic Weights Matrix Contained in Spatial Statistical Models。  new window
4.White, M. J.(1975)。Firm Location in a Zoned Metropolitan Area。Fiscal Zoning and Land Use Controls。Lexington Books。  new window
 
 
 
 
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