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題名:稅收增額融資(TIF)納入捷運建設計畫審查制度之財務分析
書刊名:運輸計劃
作者:賴宗裕 引用關係蘇偉強簡龍鳳
作者(外文):Lai, Tsung-yuSu, Wei-chiangChien, Lung-feng
出版日期:2012
卷期:41:1
頁次:頁33-53
主題關鍵詞:稅收增額融資自償率審查門檻Tax increment financingTIFSelf-liquidation ratioSLRReview threshold
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(4) 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:3
  • 共同引用共同引用:58
  • 點閱點閱:123
臺北都會區捷運系統營運以來,捷運車站周邊房產價值上漲顯著,進 而提高地方相關稅收。然而,過去中央政府補助地方捷運建設,卻未獲得 來自地方稅收增加的回饋。鑑此,政府擬藉由「稅收增額融資」制度 (tax increment financing, TIF),將未來公共建設投資所增加之稅收部分,作為償 還建設經費之擔保,藉以融資並專款專用,進而提高捷運建設財務自償能 力。爰此,本文擬在「稅收增額納入捷運建設財源」之政策思維下,建立 財務分析模型,並以臺北捷運系統萬大─中和─樹林線為例,進行財務模 擬分析,期能明確自償率與審查門檻間關係,進而推導出計畫自償可行區 間,而有助於建立國內捷運建設之審查標準。
The land value around MRT stations has increased remarkably since the operation of the Taipei MRT system, and this enables the local government to levy more land-related taxes on the land around MRT stations than elsewhere. However, the central government subsidizes local government MRT construction fees, which are not repaid to the central government. Therefore, the central government has recently developed the Tax Increment Financing System to capture the appreciation of land value and to increase the source of taxation so as to cover part of the construction expenses and to improve the self-liquidation ratio (SLR). Within this context, this paper aims to set up the financial model and selects the Wanda-Zhonghe-Shulin line within the Taipei MRT system as an example for a financial analysis. Through this financial analysis, this paper explores the relationship between the self-liquidation ratio and the review threshold related to the feasible range. Finally, this paper discusses some of the policy implications of findings that serve as a reference for establishing a future review system for MRT projects.
期刊論文
1.Dye, R. F.、Merriman, D. F.(2000)。The Effects of Tax Increment Financing on Economic Development。Journal of Urban Economics,47(2),306-328。  new window
2.彭建文、楊宗憲、楊詩韻(20090900)。捷運系統對不同區位房價影響分析--以營運階段為例。運輸計劃,38(3),275-296。new window  延伸查詢new window
3.洪得洋、林祖嘉(19990800)。臺北市捷運系統與道路寬度對房屋價格影響之研究。住宅學報,8,47-67。new window  延伸查詢new window
4.陳天賜、徐榮崇(1995)。我國交通建設之財務自償率探究。臺灣銀行季刊,46(1),1-14。new window  延伸查詢new window
5.黃文吉、林茂成(20050700)。我國大型公共建設在計畫審議階段之問題探討。經社法制論叢,36,243-293。  延伸查詢new window
6.蘇偉強、賴宗裕(20110600)。稅收增額融資(TIF)於國內運用之差異及新出路--大眾捷運建設之財源籌措。土地問題研究季刊,10(2)=38,78-88。new window  延伸查詢new window
7.馮正民、許侶馨(19891100)。屬性價格函數在捷運北淡沿線地價分析之應用。都市與計劃,16,113-130。new window  延伸查詢new window
8.馮正民、曾平毅、王冠斐(19940300)。捷運系統對車站地區房價之影響。都市與計劃,21(1),25-45。new window  延伸查詢new window
9.Hayashi, Y.(1989)。Issues in Financing Urban Rail Transit Projects and Value Captures。Transportation Research A,23(1),35-44。  new window
10.Gihring, T. A.(2001)。Applying Value Capture in the Seattle Region。Planning Practice & Research,16(3/4),307-320。  new window
11.Dorantes, L. M.、Magro, J. M. V.(2010)。Financing Urban Transport through Value Capture。Highway and Urban Environment, Alliance for Global Sustainability Bookseries,17(1),15-21。  new window
12.Dye, R. F.、Sundberg, J. O.(1998)。A Model of Tax Increment Financing Adoption Incentives。Growth and Change,29(1),90-110。  new window
13.Lawrence, D. B.、Stephenson, S. C.(1995)。The Economics and Politics of Tax Increment Financing。Growth and Change,26(1),105-137。  new window
14.Day-Marshall, M. K.、Lester, N. A.(2008)。Downtown Transformation through Tax Increment Financing: The Gallery Place Project。Real Estate Review,37(4),89-103。  new window
15.OEP(2006)。Tax Increment Financing。Technical Bulletin,13,1-16。  new window
16.Naccarato, R.(2007)。Tax Increment Financing: Opportunities and Concerns。Tennessee Advisory Commission on Intergovernmental Relations,14,1-11。  new window
會議論文
1.張雅惠、賴宗裕(2002)。捷運場站區位之選擇1-26。  延伸查詢new window
研究報告
1.曾巨威(2001)。如何透過中央統籌分配稅款及補助款之分配激勵地方政府開闢財源 (計畫編號:RDEC-RES-089-051)。  延伸查詢new window
2.臺北市政府捷運工程局(2011)。桃園都會區大眾捷運系統綠線(航空城捷運線) 暨土地整合發展可行性研究。  延伸查詢new window
3.臺北市政府捷運工程局(2011)。臺北都會區大眾捷運系統民生汐止線暨周邊土地開發可行性研究報告書。  延伸查詢new window
4.Center for Transportation Studies(2009)。Value Capture for Transportation Finance: Technical Research Report。Minneapolis。  new window
5.周榮昌(1999)。公共投資於中小型交通建設之策略規劃與準則制定之研究。  延伸查詢new window
6.監察院(2009)。政府公共工程計畫與經費審議制度專案調查研究期末報告。  延伸查詢new window
7.林思文(2010)。日本公共建設計畫評價機制對我國啟示之研究。  延伸查詢new window
8.中興工程顧問股份有限公司(2011)。捷運建設自償率門檻值、補助比例、補助項目及標準等分析建議。臺北:交通部高速鐵路工程局。  延伸查詢new window
9.李奇、牟永祥(2008)。政府重大公共建設個案計畫編審及定期檢討機制之研究。  延伸查詢new window
10.育辰工程顧問股份有限公司(2011)。臺北都會區大眾捷運系統萬大─中和─樹林線周邊土地整體開發計畫。  延伸查詢new window
學位論文
1.李怡婷(2005)。大眾運輸導向發展策略對捷運站區房地產價格之影響分析(碩士論文)。國立成功大學。  延伸查詢new window
2.陳瑩璇(2005)。租稅增額融通制度--臺灣地區資本化之實證研究。國立臺北大學。  延伸查詢new window
3.王翰翔(2003)。新興公共建築工程計畫審議與經費核定模式。國立交通大學。  延伸查詢new window
圖書
1.Garrett, T. A.(2004)。Light Rail Transit in America: Policy Issues and Prospects for Economic Development。  new window
2.Debrezion, G.、Pels, E.、Rietveld, P.(2006)。The Impact of Rail Transport on Real Estate Prices: An Empirical Analysis of the Dutch Housing Market。  new window
3.Smith, J. J.、Gihring, T. A.、Litman, T.(2011)。Financing Transit Systems through Value Capture: An Annotated Bibliography。  new window
4.Doherty, M.(2004)。Funding Public Transport Development through Land Value Capture Programs。  new window
5.CDFA、ICSC(2007)。Tax Increment Finance Best Practices Reference Guide。Ohio。  new window
6.Weber, R.(2003)。Tax Incremental Financing in Theory and Practice。Financing Economic Development in the 21st Century \\ White, S. B. ; Bingham, R. D. ; Hill, E. W. (eds.)。New York。  new window
7.Youngman, J. M.(2011)。TIF at a Turning Point: Defining Debt Down。Cambridge。  new window
其他
1.行政院經濟建設委員會財務處(2011)。運用創新財務策略 積極推動公共建設。  延伸查詢new window
2.行政院經濟建設委員會(2008)。公共建設計畫經濟效益評估及財務計畫作業手冊。  延伸查詢new window
3.DOR(2011)。City/Village Tax Incremental Finance(TIF) Manual。  new window
4.Berg, S.(2011)。With Public Funding Exhausted, Dallas Turns to Private Partners and TIF to Build New Rail Transit。  new window
圖書論文
1.Hammer, T.(2003)。Introduction。Youth unemployment and social exclusion in Europe: A comparative study。UK:The policy press。  new window
 
 
 
 
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