臺北市財產稅公平性之研究

Abstract

本研究實證分析台北市2007至2009年不動產交易資料，結果顯示臺北市財產稅之實質稅率大多集中在0.04%至0.09%之間，實質稅率之中位數為0.066%，就水平公平性而言，台北市整體具有水平不公平的現象，且以舊市區較嚴重；垂直不公平部分，整體具有累退性的問題，且低價位不動產的實質稅率差異程度較大。整體財產稅實質稅率呈現累退性的主要原因是地價稅之累退性造成的，低價位不動產之高實質稅率與差異程度大的主要來源則是房屋稅。故財產稅的改革方向，於地價稅部分應改善整體累退性情況，提高中高價位不動產的評估價值，促使中高經濟地位住戶負擔更多的地價稅負；於房屋稅部分應降低低價位不動產的評估價值，並改善不一致情況。

This study investigates property tax equity in the city of Taipei by analyzing the real estate transaction data from 2007 to 2009. The results show that the effective property tax rates of most houses were between 0.04% and 0.09%. The median effective property tax rate was 0.066%. The horizontal inequity did not hold in Taipei and there was more inequity in the old city center area. The results also show that the property tax was regressive, especially for low-cost houses, because of the regressivity of land value tax. The house tax contributed to the high variation and high level of effective property tax rates of low-cost houses. Therefore, the city government can improve the regressivity of property tax by reducing the assessment value of low-cost houses, and by raising the assessment value of high-cost houses.