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題名：從供應面解釋房地產稅率增長之趨勢
書刊名：住宅學報
作者：華昌宜
作者(外文)：Hua, Chang-i
出版日期：1997
卷期：6
頁次：頁15-26
主題關鍵詞：房地產稅；居住服務；最適稅率；地方財政；Property tax；Residential services；Optimum tax；Local finance
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(1) 博士論文(2) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:17
  • 點閱點閱:36
　　　　　國外以房地產稅作為地方財政基礎者常有稅率長期增加之趨勢。一般論述均將之 歸諸於地方稅基之成長相對不足。本文另提額外解釋：假設地方政府在求最高生產效率原則 下作對公共投資之決策，最適房地價稅率將隨居民所得不斷增高。所建之模式基於「社區居 住服務」係以民間投資與公共支出為二生產要素。後者來自房地產價值依比例徵收。房地產 價值為社區居住服務價值扣減房地產稅後經資本化而成。以此可解之模式作比較靜態分析而 得上項解釋之結論。本研究可有助於對目前實施低房地產稅之台灣作政策前景之分析。
　　　　　Property tax as the major basis for local finance has the general trend to increase its rate. The trend has traditionally been explained by slower growth of property value relative to growth of income or demand for public services. The article provides an additional explanation. The property tax is treated through public expenditure as input, together with private investments, to the production of community residential services. The community act as a firm to determine the optimum property tax as production decision. It is shown that on efficiency ground alone the tax rate will increase as the community income increases.
期刊論文
1.華昌宜(19940600)。最適房地價稅率及其在臺灣政策應用之探討。人文及社會科學集刊，6(2)，63-77。new window  延伸查詢new window
2.Arnott, R. J.、Mackinnon, J. G.(1977)。The Effects of the Property Tax: A General Equilibrium Simulation。Journal of Urban Economics，4，380-407。  new window
3.Arnott, Richard J.、Stiglitz, Joseph E.(1979)。Aggregate Land Rents, Expenditure on Public Goods, and Optimum City Size。The Quarterly Journal of Economics，471-500。  new window
4.Buchauan, James. M.(1964)。An Economic Theory of Club。Economica，32，1-14。  new window
5.Netzer, Dick(1973)。The Incidence of the Property Tax Revisited。National Tax Journal，26，515-535。  new window
6.Oates, W. E.(1969)。The Effects of Property Taxes and Local Public Spending on Property Value: An Empirical Study of Tax Capitalization and the Tiebout Hvpothese。Journal of the Political Economy，77，957-971。  new window
7.Dowding, Keith、John, Peter、Biggs, Stephen D.(1994)。Tiebout: A survey of the empirical literature。Urban Studies，31(4/5)，767-797。  new window
8.Tiebout, Charles M.(1956)。A Pure Theory of Local Expenditures。Journal of Political Economy，64(5)，416-424。  new window
9.de Leeuw, F.(1971)。The Demand for Housing: A Review of Cross-section Evidence。The Review of Economics and Statistics，53(1)，1-10。  new window
10.Mieszkowski, P. M.(1972)。The Property Tax: An Excise Tax or A Profit Tax?。Journal of Public Economics，1(1)，73-96。  new window
圖書
1.Aaron, Henry J.(1975)。Who Pays The Property Tax?。Washington, D. C.：The Brookings Institution。  new window
2.Foldvary, Fred(1994)。Public Goods and Private Communities。Edward Edgar。  new window
3.Heilbrun, James(1951)。Urban Economics and Public Policy。New York, N.Y：Fordham University。  new window
4.Kaufman, G.、Rosen, K.(1981)。The Property Tax Revolt: The Case of Proposition 13。Cambridge, MA：Ballinger。  new window
5.Musgrave, Richard A.(1973)。Public Finance。New York：McGraw-Hill。  new window
6.Reid, Margret(1962)。Housing and Income。Chicago：University of Chicago Press。  new window
7.Wood, Robert(1961)。1400 Governments: The Political Economy Of The New York Metropolitan Region。Cambridge, MA：Harvard University Press。  new window
8.林國慶(1995)。地價對經濟發展影響之研究。臺北市：行政院經濟建設委員會。  延伸查詢new window
9.Henderson, James M.、Quandt, Richard E.(1980)。Microeconomic Theory: A Mathematical Approach。New York：McGraw-Hill Book Company。  new window
圖書論文
1.Hamilton, Bruce W.(1991)。Tiebout Hypothesis。The World of Economics。New York：W. W. Norton。  new window
2.Hamilton, Bruce W.(1983)。A Review: Is The Property Tax a Benefit Tax?。Local Provision of Public Services: The Tiebout Model After Twenty-Five years。New York：The Academic Press。  new window
3.Muth, Richard(1960)。The Demand for Non-farm Housing。The Demand for Durable Goods。Chicago：University of Chicago Press。  new window
4.Quigley, John M.(1978)。Housing Markets and Housing Demand: Analytic Approaches。Urban Housing Markets。Toronto：University of Toronto Press。  new window
5.Rose-Ackerman, Susan(1983)。Tiebout Models and The Competitive Ideal: An Essay on the Political Economy of Local Government。Perspectives on Local Public Finance and Public Policy。London：JAI Press。  new window
6.Sideman, T. Nicholas(1985)。Efficient Local Public Goods Without Compulsory Taxes。Perspectives on Local Public Finance and Public Policy。Greenwich, Conn.：JAI Press。  new window
7.Vickrey, William(1977)。The City as a Firm。Economics of Public Services。Hampshire：Macmillan。  new window
8.Zodrow, George R.(1983)。The Tiebout Model After Twenty-Five Years: An Overview。Local Provision of Public Services: The Tiebout Model After Twenty-Five Years。New York：Academic Press。  new window
9.Stiglitz, Joseph E.(1977)。The Theory of Local Public Goods。The Economics of Public Service。London：Macmillan。  new window
 
 
 
 
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