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題名:我國地價稅及房屋稅對土地之資本投資影響研究
作者:周良惠
作者(外文):Liang-Huey Jou
校院名稱:國立政治大學
系所名稱:地政學系
指導教授:林森田
學位類別:博士
出版日期:1999
主題關鍵詞:地價稅房屋稅供給面經濟學CES生產函數三階段最小平方法系統模擬分析Land Value TaxHousing Taxsupply-side economicsCES production function3SLS methodsystem simulation analysis
原始連結:連回原系統網址new window
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過去對於土地與房屋課稅稅率變動與土地利用關聯性研究上,較著重於總體需求面效果分析,較少關注於對房地產生產投入層面之影響研究,本研究即在探討地價稅與房屋稅同時對土地上資本投資活動之經濟影響為何。本文以供給面理論為基礎,藉CES生產函數之邊際均衡條件,分析了解提高地價稅率能增進土地之資本投入,而降低房屋稅率亦能促使土地之資本投資增加,因此將「房屋稅轉移至地價稅」應有助於土地利用。
本文以臺灣省1991年至1997年計七個年期總體資料,利用3SLS法進行實證估計,並利用系統模擬分析方法,模擬在「現行地價稅與房屋稅並存制」、「單一課徵地價稅制」、「發展較快地區」及「發展較緩地區」四個不同方案下,房屋稅額逐步轉移為地價稅後對土地之資本投入量及房地淨收益影響情況。經實證模擬結果顯示:(1)地價稅率之影響效果不具顯著性而房屋稅率呈正值之顯著影響效果,(2)將房屋稅轉移為地價稅後均使資本投入量及房地年收益呈減緩趨勢,(3)不同稅制型態受到稅額轉移之影響呈現明顯差異性,(4)不同都市發展程度地區受到稅額轉移之影響亦有明顯差異存在。惟實證模擬過程中因變數之資料問題、外在使用管制政策之潛在影響及地價稅有效稅率偏低等因素,致使結果有所偏誤,此仍待後續研究以求得更多相關結論。
The previous studies on the Impact of Land Value Tax rate and Housing Tax rate were mainly concerned upon macroeconomic demand sides instead of land productivity. The result of the paper, based on the supply-side economics and marginal equilibrium conditions of CES production function, shows that raising Land Value Tax rate and lowering Housing Tax rate would both promote capital input on land, and Housing Tax shifting to Land Value Tax would be benefit to land use.
The data from 1991 to 1997 in Taiwan province were used to analysis the impact with 3SLS method, and also to simulate the effect under the condition of Housing Tax shifting to Land Value Tax with system simulation method. The simulation cases included the impacts of the systems Land Value Tax and Housing Tax both, the system of Land Value Tax only, the areas in rapid development and the areas in less development. The conclusions of the paper are that (1) Land Value Tax rate would not influence significantly, but Housing Tax rate would influence significantly and positively. (2) Amounts of capital input and net property revenue both decreased in all four simulated cases. (3) The impact of tax shifting upon different taxation system would be different significantly. (4) The impact of tax shifting upon different development area would be different significantly as well. We must know the problems of the appropriateness of data, the implied influences of land-use control policy and actually low effective Land Value Tax effective rate in the process of test and simulation should be farther studied to get more exact conclusions.
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