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題名：以財稅資料分析臺灣不動產稅制公平性
書刊名：經濟論文
作者：傅健豪 引用關係／曾中信
作者(外文)：Fu, Chien-hao／Tseng, Chung-hsin
出版日期：2021
卷期：49:3
頁次：頁411-444
主題關鍵詞：估價比率；財產稅；垂直公平；財稅資料庫；Assessment ratio；Property tax；Vertical equality；Administrative tax data
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(0) 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:76
  • 點閱點閱:4
期刊論文
1.陳德翰、王宏文(20111200)。臺北市房屋稅公平性之研究--兼論豪宅稅之合理性。行政暨政策學報，53，115-162。new window  延伸查詢new window
2.張梅英、施昱年(20040900)。臺灣大量估價問題分析及其改進方法之研究。土地問題研究季刊，3(3)=11，89-105。new window  延伸查詢new window
3.林子欽、林子雅(20081200)。公部門不動產估價成效評估--公平性之觀點。住宅學報，17(2)，63-80。new window  延伸查詢new window
4.王宏文(20101200)。臺北市地價稅公平性之研究。行政暨政策學報，51，47-76。new window  延伸查詢new window
5.Moriguchi, C.、Saez, E.(2008)。The Evolution of Income Concentration in Japan, 1886-2005: Evidence from Income Tax Statistics。Review of Economics and Statistics，90(4)，713-734。  new window
6.Piketty, Thomas、Saez, Emmanuel(2003)。Income Inequality in the United States, 1913-1998。The Quarterly Journal of Economics，118(1)，1-41。  new window
7.陳德翰、王宏文(20131100)。臺北市財產稅公平性之研究。臺灣土地研究，16(2)，89-139。new window  延伸查詢new window
8.朱敬一、康廷嶽(20150300)。經濟轉型中的「社會不公平」。臺灣經濟預測與政策，45(2)，1-22。new window  延伸查詢new window
9.王宏文、曾彥閔(20130600)。臺北市與高雄市住宅財產稅之比較：兼論兩市財稅努力之差異。政治科學論叢，56，119-156。new window  延伸查詢new window
10.Piketty, Thomas、Saez, Emmanuel(2013)。A Theory of Optimal Inheritance Taxation。Econometrica，81(5)，1851-1886。  new window
11.蔡吉源(20011100)。臺灣土地課稅制度--問題、影響與改革。臺灣土地研究，3，37-82。new window  延伸查詢new window
12.梁仁旭、廖彬傑、陳奉瑤、葉惠中(20151100)。應用克利金法輔助地價區段劃設之研究。臺灣土地研究，18(2)，1-20。new window  延伸查詢new window
13.Mieszkowski, P.、Zodrow, G. R.(1989)。Taxation and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land Rents, and Property Taxes。Journal of Economic Literature，27(3)，1089-1146。  new window
14.盧姝璇(20181200)。以數量分析方法探討臺灣薪資停滯成因。經濟論文，46(4)，519-553。new window  延伸查詢new window
15.林依伶、楊子霆(20180600)。經濟成長、薪資停滯？初探臺灣實質薪資與勞動生產力成長脫鉤之成因。經濟論文，46(2)，263-322。new window  延伸查詢new window
16.Aaron, H.(1974)。Redistributive Effect and Unequal Tax: A New View of Property Tax Incidence。American Economic Review，64(2)，212-221。  new window
17.Brueckner, J. K.(2004)。Fiscal decentralization with distortionary taxation: Tiebout vs. tax competition。International Tax and Public Finance，11(2)，133-153。  new window
18.Tiebout, Charles M.(1956)。A Pure Theory of Local Expenditures。Journal of Political Economy，64(5)，416-424。  new window
19.Piketty, Thomas、Qian, Nancy(2009)。Income Inequality and Progressive Income Taxation in China and India, 1986-​2015。American Economic Journal: Applied Economics，1(2)，53-63。  new window
20.伍大開、陳國樑(20181200)。以遺產稅資料分析我國財富分配不均與財富之組成。經濟論文叢刊，46(4)，523-567。new window  延伸查詢new window
21.Saez, Emmanuel、Zucman, Gabriel(2016)。Wealth inequality in the United States since 1913: Evidence from capitalized income tax data。The Quarterly Journal of Economics，131(2)，519-578。  new window
22.徐國城、李泳龍(20071200)。公告土地現值評價作業中區域因素調整率的合理性檢討。土地問題研究季刊，6(4)=24，58-67。new window  延伸查詢new window
23.連賢明、曾中信、楊子霆、韓幸紋、羅光達(20210300)。臺灣財富分配2004~2014：以個人財產登錄資料推估。經濟論文叢刊，49(1)，77-130。new window  延伸查詢new window
24.Blundell, R.、Joyce, R.、Keiller, A. N.、Ziliak, J. P.(2018)。Income Inequality and the Labour Market in Britain and the US。Journal of Public Economics，162，48-62。  new window
25.De Nardi, M.、Fella, G.(2017)。Saving and Wealth Inequality。Review of Economic Dynamics，26，280-300。  new window
26.Gravelle, J.(2007)。Who Pays Property Taxes? A Look at the Excise Tax Effects of Property Taxes Across the States。Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association，100，94-97。  new window
27.Hamilton, B. W.(1975)。Zoning and Property Taxation in a System of Local Governments: Further Analysis。Urban Studies，12(2)，205-211。  new window
28.Kaymak, B.、Poschke, M.(2016)。The Evolution ofWealth Inequality over Half a Century: The Role of Taxes, Transfers and Technology。Journal of Monetary Economics，77，1-25。  new window
29.Krelove, R.(1993)。The Persistence and Inefficiency of Property Tax Finance of Local Public Expenditures。Journal of Public Economics，51(3)，415-435。  new window
30.McMillen, D.、Singh, R.(2020)。Assessment Regressivity and Property Taxation。The Journal of Real Estate Finance and Economics，60(1)，155-169。  new window
31.Oates, W. E.、Fischel, W. A.(2016)。Are Local Property Taxes Regressive, Progressive, or What?。National Tax Journal，69(2)，415-434。  new window
32.Payton, S. B.(2012)。The Impact of Property Assessment Standards on Property Tax Burden: An Examination of Systematic Bias in a Market Value versus a Nonmarket Value Assessment Standard。Public Finance Review，40(5)，584-613。  new window
33.Piketty, T.(2014)。Property, Inequality, and Taxation: Reflections on Capital in the Twenty-First Century。Tax Law Review，68，631-647。  new window
34.Saez, E.、Zucman, G.(2019)。Progressive Wealth Taxation。Brookings Papers on Economic Activity，2019(2)，437-533。  new window
35.Sullivan, A. M.(1985)。The General-Equilibrium Effects of the Residential Property Tax: Incidence and Excess Burden。Journal of Urban Economics，18(2)，235-250。  new window
36.Zodrow, G. R.(2014)。Intrajurisdictional Capitalization and the Incidence of the Property Tax。Regional Science and Urban Economics，45，57-66。  new window
37.Zodrow, G. R.、Mieszkowski, P. M.(1986)。The New View of the Property Tax: A Reformulation。Regional Science and Urban Economics，16(3)，309-327。  new window
38.Hoyt, William H.(1991)。Property Taxation, Nash Equilibrium, and Market Power。Journal of Urban Economics，30(1)，123-131。  new window
39.Lin, Tzu-Chin、Jhen, Min-Hua(2009)。Inequity of land valuation in the highly developed city of Taipei, Taiwan。Land Use Policy，26(3)，662-668。  new window
40.Mieszkowski, Peter M.(1972)。The Property Tax: An Excise Tax or a Profits Tax?。Journal of Public Economics，1(1)，73-96。  new window
41.Oates, Wallace E.(1969)。The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis。Journal of Political Economy，77(6)，957-971。  new window
42.Pechman, Joseph A.(1990)。The future of the income tax。American Economic Review，80(1)，1-20。  new window
43.Lin, Tzu-Chin(2010)。Property Tax Inequity Resulting from Inaccurate Assessment-The Taiwan Experience。Land Use Policy，27(2)，511-517。  new window
研究報告
1.Chamberlain, A.(2007)。What Does America Think About Taxes? The 2007 Annual Survey of U.S. Attitudes on Taxes and Wealth。  new window
2.Chu, C. Y. C.、Chou, T.、Hu, S.-C.(2015)。Top Income in Taiwan, 1977-2013。  new window
3.Fisher, R. C.(2009)。Property Taxes for Local Finance: Research Results and Policy Perspectives。Lincoln Institute of Land Policy。  new window
4.Guvenen, F.、Kambourov, G.、Kuruscu, B.、Ocampo-Diaz, S.、Chen, D.(2019)。Use It or Lose It: Efficiency Gains from Wealth Taxation。  new window
圖書
1.Fischel, William A.(1995)。Regulatory Takings: Law, Economics and Politics。Harvard University Press。  new window
2.Fischel, William A.(1985)。The Economics of Zoning Laws: A Property Rights Approach to American Land Use Controls。Johns Hopkins University Press。  new window
3.International Association of Assessing Officers(2013)。Standard on Ratio Studies。International Association of Assessing Officers。  new window
4.Marshall, Alfred(1890)。Principles of Economics。Macmillan。  new window
5.Netzer, Dick(1966)。The Economics of the Property Tax。Brookings Institution。  new window
其他
1.Grotto, J.，Dardick, H.(2018)。Cook County's Residential Property Tax Assessments Deeply Unfair, Independent Study Confirms，https://www.propublica.org/article/cookcounty-residential-property-assessment-study-results。  new window
2.Knauss, T.，Breidenbach, M.(2019)。Syracuse's Unfair Property Tax System Hurts Poor the Most; Here's What Can Be Done，https://www.garappraisal.com/new-york-state-hasthe-craziest-assessments-syracuse-is-average/。  new window
3.(2005)。Which Do You Think Is the Worst Tax: That Is the Least Fair?，https://news.gallup.com/poll/1714/taxes.aspx。  new window
4.中央研究院(2014)。賦稅改革政策建議書，中央研究院。，https://www.sinica.edu.tw/downloadFile_m.php?_downloadName=advice_tax.pdf&file=0000qj.pdf。  延伸查詢new window
圖書論文
1.Netzer, D.(2001)。Local Property Taxation in Theory and Practice: Some Re-Flections。Property Taxation and Local Government Finance。Lincoln Institute of Land Policy。  new window
2.Wilson, J.(2003)。The Property Tax: Competing Views and a Hybrid Theory。Public Finance and Public Policy in the New Century。MIT Press。  new window
3.Zodrow, G. R.、Mieszkowski, P. M.(1983)。The Incidence of the Property Tax. The Benefit View vs. the New View。Local Provision of Public Services: The Tiebout Model After Twenty-Five Years。Academic Press。  new window
 
 
 
 
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