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|Other Titles:||A Comparative Study of Segregation Assessment and Official Land Values Assessement|
Official Land Value;Assessment Ratio
|Issue Date:||2016-09-29 17:36:03 (UTC+8)|
The Official Land Value is the basis for the levying of Land Value Increment Tax in Taiwan. The assessed results of Official Land Value are always criticized. This paper, based upon literature review, argued those there exit equity and efficiency problems in current Official Land Value system. The former is resulted in the vertical inequity and the latter is caused from the gap between market price and Official Land Value. In order to solve these problems, some papers argued that the assessment of Official Land Value should use multi-regression method so as to know the factors, which influence the land price. However, in Taiwan, there exits a big gap between market and income value. Based upon the equity and efficiency viewpoint, this paper applies the concept of Segregation in Quantity and Value (SQV) to replace current Official Land Value method. Moreover, an empirical study, which adopts assessment ratio concept to examine the assessed results in order to judge the efficiency of both SQV and Official Land Value assessment, has been conducted. The results show there exists inequity on both methods. However, from the efficiency viewpoint, the method of SQV is much better than the current Official Land Value method.
|Relation:||國立政治大學學報, 84, 95-118|
|Appears in Collections:||[Issue 84] Journal Articles|
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