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題名 我國地價稅與房屋稅負擔之研究 作者 周衞華 貢獻者 李金桐
周衞華日期 1990
1989上傳時間 3-May-2016 14:15:08 (UTC+8) 參考文獻 參考書目A.中文部分1.林華德著，租稅歸宿與分配效果的介紹，台北市銀月刊，第15卷第6期，民國七十三年六月:頁7-31。2.林華德、蔡忠義合著，台北市房屋稅的負擔，財稅研究，第20卷第2期，民國七十七年三月，頁59-70。3.徐偉初、王正及王文煌合著，家庭間賦稅負擔之分配研究，財政部賦稅改革委員會研究報告104，民國七十七年八月。4.曾巨威、陳津美合著，地價稅問題之研究，財政部賦稅改革委員會專題報告45，民國七十八年六月。5.游坤敏著，我國財政收支之所得重分配效果，中央研究院三民主義研究所選刊，第13期，民國六十七年。6.賴永吉著，台灣地區財政收支所得分配效果之研究，國立政治大學財政研究所碩士論文，民國六十九年六月。7.梁發進、劉彩雲合著，房屋稅問題之研究，財政部賦稅改革委員會專題報告47，民國七十八年六月。8.劉其昌著，國民租稅負擔之研究，財稅研究，第13卷第6期，民國七十年十一月，頁71-107。9.劉其昌著，論國民稅負的分配，台北市銀月刊，第13卷第12期，No.159，一九八二年十二月:頁31-55。10.董瑞斌著，賦稅改革與賦稅負擔--民國四十三年至七十年台灣省實證研究，國立台灣大學經濟學研究所碩士論文，民國七十二年七月。11.Harriss. C. L. 著，饒忠達譯，論台灣的土地稅制，財政部稅制委員會編印，民國六十二年二月。12.蘇志超著，土地稅論，台北:文笙書局，民區七十六年十月增修訂再版。B.英文部分1.Aaron. H., "A New View of Property Tax Incidence." American Economy Review. May 1974. pp.212-221.2.Aaron. H.J., Who Pays the Property Tax?,Washington D.C., The Brookings Institution,1975.3.Beck. M ., "Determinants of The Property Tax leve1 : A Case Study of New Jersey." National Tax Journal Vol. 18, March 1965,pp. 74-77.4.Black. D.E., "Property Tax Incidence: The Excise Tax Effect and Assessment Pratices," National Tax Journal No.30. Dec. 1977. pp.429-434.5.Boskin. M .,"Taxation, Savings and the Rate of Interest." Journal of Political Economy 86, No.2, pt.2(April 1978) :S3-S27.6.Break, G.F., "The Incidence and Economic Effects of Taxation." in Alan S. Blinder and Robert M. Solow (ed.), The Economics of Public Finance, Brookings, 1974, PP. 154-169.7.Browning, E.K. and Johnson. W.R., "The Distribution of the Tax Burden," American Enterprise Institute for Policy, Washington D.C., 1979.8.Buchanan, J.M., The Public Finance:An Introductory Textbook(3rd ed., Irwin. 1970).9.Carliner, Geoffray, "Income Elasticity of Housing Demand." The Review of Economics and Statistics. No.55. 1973, pp.528-532.10.Eapen, A.T. and A.N. Eapen, "Tenants and Houseowners under Property Tax Re1ief ,"Public Finance Quarterly 10 1982, pp. 67-93.11.Feldstein, M., "The Surprising Incidence of a Tax on Pure Rent: A New Answer to on Old Question." J.P.E. Vol.85, No.2 April 1977,PP. 349-360.12.Hamilton B., MacFarlane C. and Mieszkowski,"The Efficiency and Distributive Aspects of Zoning." mimeo.13.Harberger, Arnold C., "The Incidence of the Corporation Income Tax," Journal of Po1itica1 Economy, Vol.70 (June 1962) , PP.215-40.14.Harmon, Oskar Ragnar, "The Incidence of The Property Tax: A Case Study of New Jersey,"Ph.D. dissertation, Rutgers University The State U. of New Jersey, 1980.15.Harmon, O.R., "A New View of The Incidence of The Property Tax:The Case of New Jersey,"Public Finance Quarterly, Vol. 17, No.3 July 1989. PP. 323-348.16.Heinberg. J.D. and Oates. W.E. , "The Incidence of Differential Property Taxes on Urban Housing : A Comment and Some Further Evidence," National Tax Journal. Vol.23, March 1970 pp. 92-101.17.Heilbrun, J., "Who Bears the Burden of the Property Tax." The Property Tax and Local Finance. edited by Harris, C.L., Vol.35,No.1, N.Y.:APS, 1983, pp. 57-71.18.Holland, Daniel M ., "Burden and Benefits of The Property Tax," International Seminar on Real Property and Land as Tax Base For Development, Commemorating the 20thAnniversary of The Founding of the Land Reform Training Institute Nov. 1988.19.Ihlanfeldt. K.R ., "Property Tax Incidence on Owner-Occupied Housing : Evidence From The Annual Housing Survey (AHS)." National Tax Journal. Vol.35. No.1. March 1982,pp.89-97.20.Lee. Tong Hun. "Demand for Housing : A Cross-Section Analysis." Review of Economics and Statistics. May 1963. pp.190-197.21.Lee. T.H., "Housing and Permanent Income Tests Based on a Three Years Reinterview Survey." Review of Economics and Statistics,Nov. 1968. PP. 480-490.22.Lin. Chuan. "A General Equilibrium Analysis of Property Tax Incidence." Journal of Public Economics, No.29, 1986,pp. 113-132.23.McLure. C.E. Jr., "General Equilibrium Analysis of Property Tax Incidence." Journal of Public Economics, No.29, 1986. PP.113-132.24.McLure. C.E. Jr ., "The New View of the Property Tax : A Caveat. " National Tax Journa1, Vol.30. No.1. March 1977. pp .69-75.25.Mieszkowski. P.M ., "Tax Incidence Theory:The Effects of Taxes on The Distribution of Income." Journal of Economic Literature.No.7, Dec.1969,pp. 1103-1124.26.Mieszkowski. Peter M ., "The Property Tax : An Excise Tax or A Property Tax?" Journal of Public Economics. No.1, 1972. pp. 73-96.27.Musgrave. R.A. and Musgrave, P.B ., Public Finance in The Theory and Pratice. 4th ed .,McGraw-Hill Book Co ., 1973.28.Musgrave, R.A ., "Is a Property Tax on Housing Regressive?" American Economic Review, 1974, PP. 222-229.29.Netzer. D., Economics of The Property Tax,Brookings Institution. 1966.30.Netzer. D., Impact of the Property Tax: Its Economic Implications for Urban Problems, J.E.C. Print,90th Congress. Washington,1968.31.Netzer. D.. "The Incidence of The Property Tax Revisited." National Tax Journal.Vol.26, No.4, Dec. 1973,PP. 515-535.32.0ates. W ., "The Effect of Property Tax and Local Spending on Property Value: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis." Journal ofPolitical Economy 77 (1969),pp. 957-971.33.Paul, D.B ., "The Incidence of The Property Tax." The Politics of The Property Tax.Chap.2(Lexington Books) 1975,pp. 13-25.34.Pechman, J.A. and Okner, B.A ., Who Bears the Tax Burden?, Washington D.C ., The Brookings Institute,1974.35.Pechman. J.A., Federal Tax Policy 3rd ed ., Brookings. 1977, pp. 258-263.36.Richman, R.L ., "The Incidence of Urban Real Estate Taxes Under Conditions of Static and Dynamic Equilibrium." Land Economics,No.43,1967. PP. 172-180.37.Rolph, E.R. and Break, G. , "Property Taxation." Public Finance.,Ronald Press,N.Y., 1961. pp.323-349.38.Rosen, Harvey S., Public Finance. Department of Economics Princeton University. 由台北:順達出版社翻印。39.Schroeder. L.D. and Sjoquist. D.L .. The Property Tax and Alternative Local Taxes: An Economic Analysis. Praeger Publishers,1975.40.Somermeyer, W.H. and Bannink, R., A Consumption Savings Model and Its Applications, American Elsevier. 1973. pp.348-350.41.Suits, D.B., "The Determinants of Consumer Expenditure: A Review of Present Knowledge."in Daniel B. Suits and Others, Impact of Monetary Policy, Reported for the Commission on Money and Credit, Prentice-Hall. 1963. PP. 1-57.42. Wright, C., "Saving and the Rate of Interest," in Arno1d C. Harberger and Martin J . Bai1ey (eds. ), The Taxation of Income from Capital.Brookings Institution, 1969,pp.275-300. 描述 碩士
國立政治大學
財政學系資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002005329 資料類型 thesis dc.contributor.advisor 李金桐 zh_TW dc.contributor.author (Authors) 周衞華 zh_TW dc.creator (作者) 周衞華 zh_TW dc.date (日期) 1990 en_US dc.date (日期) 1989 en_US dc.date.accessioned 3-May-2016 14:15:08 (UTC+8) - dc.date.available 3-May-2016 14:15:08 (UTC+8) - dc.date.issued (上傳時間) 3-May-2016 14:15:08 (UTC+8) - dc.identifier (Other Identifiers) B2002005329 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90129 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 財政學系 zh_TW dc.description.tableofcontents 目錄序言…………壹圖表目次…………參第一章 緒論…………1第一節 研究緣起與目的…………1第二節 研究範圍與方法…………2第二章 財產稅歸宿理論…………4第一節 傳統觀點…………5第二節 新觀點…………10第三節 使用者付費觀點…………15第四節 小結…………17第三章 我國地價稅與房屋稅負擔分配實證估計…………23第一節 實證估計方法…………23第二節 歸宿假設…………28第三節 資料來源…………28第四節 計算過程…………35第五節 實證結果與分析…………55第四章 台北市地價稅與房屋稅負擔分配實證估計…………59第一節 實證估計方法…………60第二節 歸宿假設…………62第三節 資料來源…………65第四節 計算過程…………70第五節 實證結果與分析…………73第五章 結論與建議…………82參考書目A.中文部分…………84B.英文部分…………85圖表目次圖2-1 地價稅課徵之效果…………62-2 房屋稅課徵之效果…………8表3-1 國外研究財產稅負擔分配所採用之分攤基礎…………243-2 國內研究財產稅負擔分配之文獻整理…………263-3 全國地價稅與房屋稅稅收總額…………293-4 可支配所得之定義…………303-5 各年各級距每戶平均可支配所得…………293-6 各年各級距產業主所得比及財產淨所得比…………333-7 各年各級距租金支出比及最終消費支出比…………343-8 全國地價稅負擔分配實證結果(假設1)…………363-9 全國地價稅負擔分配實證結果(假設2)…………393-10 全國地價稅負擔分配實證結果(假設3)…………423-11 全國房屋稅負擔分配實證結果(假設1)…………453-12 全國房屋稅負擔分配實證結果(假設2)…………483-13 全國房屋稅負擔分配實證結果(假設3)…………513-14 全國地價稅與房屋稅占可支配所得之比率…………544-1 台北市以家庭經常性收入劃分所得級距之標準…………664-2 台北市民國76年地價稅與房屋稅資料…………674-3 各項分攤基礎之數值(1)…………684-4 各項分攤基礎之數值(2)…………694-5 台北市地價稅負擔分配實證結果…………754-6 台北市房屋稅負擔分配實證結果(1)…………774-7 台北市房屋稅負擔分配實證結果(2)…………78 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005329 en_US dc.title (題名) 我國地價稅與房屋稅負擔之研究 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 參考書目A.中文部分1.林華德著，租稅歸宿與分配效果的介紹，台北市銀月刊，第15卷第6期，民國七十三年六月:頁7-31。2.林華德、蔡忠義合著，台北市房屋稅的負擔，財稅研究，第20卷第2期，民國七十七年三月，頁59-70。3.徐偉初、王正及王文煌合著，家庭間賦稅負擔之分配研究，財政部賦稅改革委員會研究報告104，民國七十七年八月。4.曾巨威、陳津美合著，地價稅問題之研究，財政部賦稅改革委員會專題報告45，民國七十八年六月。5.游坤敏著，我國財政收支之所得重分配效果，中央研究院三民主義研究所選刊，第13期，民國六十七年。6.賴永吉著，台灣地區財政收支所得分配效果之研究，國立政治大學財政研究所碩士論文，民國六十九年六月。7.梁發進、劉彩雲合著，房屋稅問題之研究，財政部賦稅改革委員會專題報告47，民國七十八年六月。8.劉其昌著，國民租稅負擔之研究，財稅研究，第13卷第6期，民國七十年十一月，頁71-107。9.劉其昌著，論國民稅負的分配，台北市銀月刊，第13卷第12期，No.159，一九八二年十二月:頁31-55。10.董瑞斌著，賦稅改革與賦稅負擔--民國四十三年至七十年台灣省實證研究，國立台灣大學經濟學研究所碩士論文，民國七十二年七月。11.Harriss. C. L. 著，饒忠達譯，論台灣的土地稅制，財政部稅制委員會編印，民國六十二年二月。12.蘇志超著，土地稅論，台北:文笙書局，民區七十六年十月增修訂再版。B.英文部分1.Aaron. H., "A New View of Property Tax Incidence." American Economy Review. May 1974. pp.212-221.2.Aaron. H.J., Who Pays the Property Tax?,Washington D.C., The Brookings Institution,1975.3.Beck. M ., "Determinants of The Property Tax leve1 : A Case Study of New Jersey." National Tax Journal Vol. 18, March 1965,pp. 74-77.4.Black. D.E., "Property Tax Incidence: The Excise Tax Effect and Assessment Pratices," National Tax Journal No.30. Dec. 1977. pp.429-434.5.Boskin. M .,"Taxation, Savings and the Rate of Interest." Journal of Political Economy 86, No.2, pt.2(April 1978) :S3-S27.6.Break, G.F., "The Incidence and Economic Effects of Taxation." in Alan S. Blinder and Robert M. Solow (ed.), The Economics of Public Finance, Brookings, 1974, PP. 154-169.7.Browning, E.K. and Johnson. W.R., "The Distribution of the Tax Burden," American Enterprise Institute for Policy, Washington D.C., 1979.8.Buchanan, J.M., The Public Finance:An Introductory Textbook(3rd ed., Irwin. 1970).9.Carliner, Geoffray, "Income Elasticity of Housing Demand." The Review of Economics and Statistics. No.55. 1973, pp.528-532.10.Eapen, A.T. and A.N. Eapen, "Tenants and Houseowners under Property Tax Re1ief ,"Public Finance Quarterly 10 1982, pp. 67-93.11.Feldstein, M., "The Surprising Incidence of a Tax on Pure Rent: A New Answer to on Old Question." J.P.E. Vol.85, No.2 April 1977,PP. 349-360.12.Hamilton B., MacFarlane C. and Mieszkowski,"The Efficiency and Distributive Aspects of Zoning." mimeo.13.Harberger, Arnold C., "The Incidence of the Corporation Income Tax," Journal of Po1itica1 Economy, Vol.70 (June 1962) , PP.215-40.14.Harmon, Oskar Ragnar, "The Incidence of The Property Tax: A Case Study of New Jersey,"Ph.D. dissertation, Rutgers University The State U. of New Jersey, 1980.15.Harmon, O.R., "A New View of The Incidence of The Property Tax:The Case of New Jersey,"Public Finance Quarterly, Vol. 17, No.3 July 1989. PP. 323-348.16.Heinberg. J.D. and Oates. W.E. , "The Incidence of Differential Property Taxes on Urban Housing : A Comment and Some Further Evidence," National Tax Journal. Vol.23, March 1970 pp. 92-101.17.Heilbrun, J., "Who Bears the Burden of the Property Tax." The Property Tax and Local Finance. edited by Harris, C.L., Vol.35,No.1, N.Y.:APS, 1983, pp. 57-71.18.Holland, Daniel M ., "Burden and Benefits of The Property Tax," International Seminar on Real Property and Land as Tax Base For Development, Commemorating the 20thAnniversary of The Founding of the Land Reform Training Institute Nov. 1988.19.Ihlanfeldt. K.R ., "Property Tax Incidence on Owner-Occupied Housing : Evidence From The Annual Housing Survey (AHS)." National Tax Journal. Vol.35. No.1. March 1982,pp.89-97.20.Lee. Tong Hun. "Demand for Housing : A Cross-Section Analysis." Review of Economics and Statistics. May 1963. pp.190-197.21.Lee. T.H., "Housing and Permanent Income Tests Based on a Three Years Reinterview Survey." Review of Economics and Statistics,Nov. 1968. PP. 480-490.22.Lin. Chuan. "A General Equilibrium Analysis of Property Tax Incidence." Journal of Public Economics, No.29, 1986,pp. 113-132.23.McLure. C.E. Jr., "General Equilibrium Analysis of Property Tax Incidence." Journal of Public Economics, No.29, 1986. PP.113-132.24.McLure. C.E. Jr ., "The New View of the Property Tax : A Caveat. " National Tax Journa1, Vol.30. No.1. March 1977. pp .69-75.25.Mieszkowski. P.M ., "Tax Incidence Theory:The Effects of Taxes on The Distribution of Income." Journal of Economic Literature.No.7, Dec.1969,pp. 1103-1124.26.Mieszkowski. Peter M ., "The Property Tax : An Excise Tax or A Property Tax?" Journal of Public Economics. No.1, 1972. pp. 73-96.27.Musgrave. R.A. and Musgrave, P.B ., Public Finance in The Theory and Pratice. 4th ed .,McGraw-Hill Book Co ., 1973.28.Musgrave, R.A ., "Is a Property Tax on Housing Regressive?" American Economic Review, 1974, PP. 222-229.29.Netzer. D., Economics of The Property Tax,Brookings Institution. 1966.30.Netzer. D., Impact of the Property Tax: Its Economic Implications for Urban Problems, J.E.C. Print,90th Congress. Washington,1968.31.Netzer. D.. "The Incidence of The Property Tax Revisited." National Tax Journal.Vol.26, No.4, Dec. 1973,PP. 515-535.32.0ates. W ., "The Effect of Property Tax and Local Spending on Property Value: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis." Journal ofPolitical Economy 77 (1969),pp. 957-971.33.Paul, D.B ., "The Incidence of The Property Tax." The Politics of The Property Tax.Chap.2(Lexington Books) 1975,pp. 13-25.34.Pechman, J.A. and Okner, B.A ., Who Bears the Tax Burden?, Washington D.C ., The Brookings Institute,1974.35.Pechman. J.A., Federal Tax Policy 3rd ed ., Brookings. 1977, pp. 258-263.36.Richman, R.L ., "The Incidence of Urban Real Estate Taxes Under Conditions of Static and Dynamic Equilibrium." Land Economics,No.43,1967. PP. 172-180.37.Rolph, E.R. and Break, G. , "Property Taxation." Public Finance.,Ronald Press,N.Y., 1961. pp.323-349.38.Rosen, Harvey S., Public Finance. Department of Economics Princeton University. 由台北:順達出版社翻印。39.Schroeder. L.D. and Sjoquist. D.L .. The Property Tax and Alternative Local Taxes: An Economic Analysis. Praeger Publishers,1975.40.Somermeyer, W.H. and Bannink, R., A Consumption Savings Model and Its Applications, American Elsevier. 1973. pp.348-350.41.Suits, D.B., "The Determinants of Consumer Expenditure: A Review of Present Knowledge."in Daniel B. Suits and Others, Impact of Monetary Policy, Reported for the Commission on Money and Credit, Prentice-Hall. 1963. PP. 1-57.42. Wright, C., "Saving and the Rate of Interest," in Arno1d C. Harberger and Martin J . Bai1ey (eds. ), The Taxation of Income from Capital.Brookings Institution, 1969,pp.275-300. zh_TW
