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題名 財產稅之課稅效果：Ramsey成長模型之應用
作者 彭威捷
貢獻者 張勝文
彭威捷
日期 2002
上傳時間 10-May-2016 16:01:09 (UTC+8)
摘要 　　財產稅主要是針對土地及資本改良物（房屋）的價值課徵，一般國家實施的財產稅制，係將土地與改良物價值合併計算，課以相同稅率；而我國則把財產稅區分為地價稅及房屋稅。由於資本是可再生資源，一般認為課徵房屋稅會降低投資的實質報酬率，可能影響地方經濟的成長及發展。而在土地價值課稅的部份，傳統古典學派認為土地的供給固定，課徵地價稅並不會造成資源使用的扭曲，故地價稅是一中立性的租稅。而Georgian學派則認為課徵地價稅可打擊土地投機者，加速土地的開發，故地價稅並不具租稅中立性。
　　財產稅是地方政府重要的收入來源，對地方發展的影響不容忽視，但在理論模型上，少有針對財產稅（尤其是地價稅）對地方經濟成長影響之探討。因此本研究希望透過經濟成長理論，重新檢視財產稅的課徵效果，並針對地價稅的中立性再提出討論。
　　本文利用包含土地要素的Ramsey模型，加入土地雙重特性的考量─既是生產要素（生產用地），亦是消費財貨（住宅用地），考慮政府在既定的消費性支出下，可選擇課徵不同租稅來融通。我們得到的結論是：土地稅的中立性是建立在土地固定數量與單一用途的假設上，當考慮土地的雙重特性時，土地稅亦為扭曲性租稅，可能會干擾資本累積與土地使用決策。但政府若對住宅用地施加較生產用地為重的租稅負擔，則會使生產用地與資本的投入皆增加，產出也獲得提升。而課徵資本稅則不利於資本的累積，打擊個人投資意願，使家計單位的產出與消費都受到影響，所造成的扭曲往往較土地稅更為劇烈。
　　故以效率面的觀點出發，一個重視經濟成長與追求社會產出最大化的政府，應對住宅用地課以較重的租稅負擔，並減少對生產要素（包含生產用地與資本）的課稅，方能避免對私人投資與生產誘因的打擊。
參考文獻 周良惠(1999)，《我國地價稅及房屋稅對土地之資本投資影響研究》，政治大學地政系研究所博士論文。
范芝萍(2000)，《政府規模、外貿、投資與經濟成長的因果關係─台灣之實證研究》，國立台北大學經濟研究所碩士論文。
洪嘉蘭(1999)，《房屋稅負擔移轉至地價稅之福利效果分析》，國立中興大學財政學研究所碩士論文。
殷章甫(1995)，《土地經濟學》，頁3-10。
郭文娟(1993)，《地方稅對經濟成長的影響─台灣地區之實證分析》，國立政治大學財政學研究所碩士論文。
陳明郎(1999)，《經濟成長》，頁2-120。
蘇靜娟(2001)，《地方財政收支與經濟成長─台灣的實證分析》，國立政治大學財政學研究所碩士論文。
Anderson, J.E. (1986), “Property Taxes and the Timing of Urban Land Development,” Regional Science and Urban Economics, 16, 483-92.
Aaron, H.J. (1975), Who Pays the Property Tax? A New View. (Washington, D.C.: Brookings Institution), 39-55.
Barrett, S. (1992), “Economic Growth and Environmental Preservation,” Journal of Environmental Economic Management, 23, 289-300.
Barro, R.J. (1990), “Government Spending in a Simple Model of Endogenous Growth,” Journal of Political Economy, 98(5), S103- 25.
Becker, A.P. (1969), “Principle of taxing Land and Building for Economics Development,” In A.P. Becker, ed., Land and Building taxes: Their Effect on Economic Development. (Madison: University of Washington Press), 11-47.
Becker, G.S. (1965), “A Theory of the Allocation of Time,” Economic Journal, 75.
Bentick, B.L. (1979),“The Impact of Taxation and Valuation Practices in the Timing and Efficiency of Land Use,” Journal of Political Economy, 87(4), 859-68.
Bourassa, S.C. (1990), “Land Value Taxation and Housing Development: Effects of the Property Tax Reform in Three Types Of Cities,” American Journal of Economics and Sociology, 49(1), 101-11.
Bourassa, S.C. (1992), “Economic Effects of Taxes on Land: A Review,” American Journal of Economics and Sociology, 51(1), 109-13.
Brueckner, J.K. (1986), “A Modern Analysis of the Effects of Site Value Taxation,” National Tax Journal, (1), 49-58.
Bull, N. (1993), “When All the Optimal Dynamic Taxes Are Zero,” Federal Reserve Board Working Paper, 137.
Cass, D. (1965), “Optimal Growth in an Aggregate Model of Capital Accumulation,” Review of Economic Studies, 32, 233-40.
Cole, I.M. (2000), “Spatial Differences in Manufacturing Firm Births and Deaths and Local Economic Conditions: Evidence from Pennsylvania,” Review of Regional Studies, 30(2), 215-36.
Diamond, P.A. (1973), “Taxation and Public Production in a Growing Setting,” In J.A. Mirrlees and N.H. Stern, ed., Models of Economic Growth. (London: McMillan), 215-35.
Domar, E.D. (1947), “Expansion and Employment,” American Economic Review, 137-47.
Donaghy, K.P., A.K. Elson and G.J. Knaap (1999), “Optimal Investment in a Tax Increment Financing District,” Annals of Regional Science, 33, 305-26.
Due, J.F. (1961), “Studies of State-Local Tax Influences on Location of Industry,” National Tax Journal, 14(2), 163-73.
Dye, R.F. and D.F. Merriman (2000), “The Effects of Tax Increment Financing on Economic Development,” Journal of Urban Economics, 47, 306-28.
Dye, R.F., T.J.McGuire and D.F. Merriman (2001), “The Impact of Property Taxes and Property Tax Classification on Buniness Activity in the Chicago Metropolitan Area,” Journal of Regional Science, 41(4), 757-77.
Fischel, W.A. (1975), “Fiscal and Environmental Considerations in the Location of Firms in Suburban Communities,” In E.S. Mills. and W.E. Oates, ed., Fiscal Zoning and Land Use Controls. (Lexington: Lexington Books), 119-73.
Gong, L. and H.-F. Zou (2002), “Optimal Taxation and Intergovernmental Transfer in a Dynamic Model with Mutiple Levels of Government,” Journal of Economic Dynamics & Control, 26, 1975-2003.
Gordon, R. (1983), “An Optimal Taxation Approach to Fiscal Federalism,” Quarterly Journal of Economics, 98, 567-86.
Grieson, R.E. (1974), “The Economics of Property Taxes and Land Values: The Elasticity of Supply of Structures,” Journal of Urban Economics, 1, 367-81.
Hamilton, B.W. (1975), “Zoning and Property Taxation in a System of Local Governments,” Urban Studies, 12(2), 205-11.
Hamilton, B.W. (1976), “Capitalization of Intrajurisdictional Differences in Local Tax Prices,” American Economic Review, 66(5), 743-53.
Harrod, R.F. (1939), “An Essay in Dynamic Theory,” Economic Journal.
Haughwout, A.F. and R.P. Inman (2001), “Fiscal Policies in Open Cities with Firms and Households,” Regional Science and Urban Economics, 31, 147-80.
Helms, L.J. (1985), “The Effect of State and Local Taxes on Economic Growth: A Time Series-Cross Section Approach,” The Review of Economics and Statistics ,67, 574-82.
Judd, K.L. (1985), “Redistributive Taxation in a Simple Perfect Foresight Model,” Journal of Public Economics, 28, 59-83.
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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/#A2010000470
資料類型 thesis
dc.contributor.advisor 張勝文zh_TW
dc.contributor.author (Authors) 彭威捷zh_TW
dc.creator (作者) 彭威捷zh_TW
dc.date (日期) 2002en_US
dc.date.accessioned 10-May-2016 16:01:09 (UTC+8)-
dc.date.available 10-May-2016 16:01:09 (UTC+8)-
dc.date.issued (上傳時間) 10-May-2016 16:01:09 (UTC+8)-
dc.identifier (Other Identifiers) A2010000470en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/95953-
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.abstract (摘要) 　　財產稅主要是針對土地及資本改良物（房屋）的價值課徵，一般國家實施的財產稅制，係將土地與改良物價值合併計算，課以相同稅率；而我國則把財產稅區分為地價稅及房屋稅。由於資本是可再生資源，一般認為課徵房屋稅會降低投資的實質報酬率，可能影響地方經濟的成長及發展。而在土地價值課稅的部份，傳統古典學派認為土地的供給固定，課徵地價稅並不會造成資源使用的扭曲，故地價稅是一中立性的租稅。而Georgian學派則認為課徵地價稅可打擊土地投機者，加速土地的開發，故地價稅並不具租稅中立性。
　　財產稅是地方政府重要的收入來源，對地方發展的影響不容忽視，但在理論模型上，少有針對財產稅（尤其是地價稅）對地方經濟成長影響之探討。因此本研究希望透過經濟成長理論，重新檢視財產稅的課徵效果，並針對地價稅的中立性再提出討論。
　　本文利用包含土地要素的Ramsey模型，加入土地雙重特性的考量─既是生產要素（生產用地），亦是消費財貨（住宅用地），考慮政府在既定的消費性支出下，可選擇課徵不同租稅來融通。我們得到的結論是：土地稅的中立性是建立在土地固定數量與單一用途的假設上，當考慮土地的雙重特性時，土地稅亦為扭曲性租稅，可能會干擾資本累積與土地使用決策。但政府若對住宅用地施加較生產用地為重的租稅負擔，則會使生產用地與資本的投入皆增加，產出也獲得提升。而課徵資本稅則不利於資本的累積，打擊個人投資意願，使家計單位的產出與消費都受到影響，所造成的扭曲往往較土地稅更為劇烈。
　　故以效率面的觀點出發，一個重視經濟成長與追求社會產出最大化的政府，應對住宅用地課以較重的租稅負擔，並減少對生產要素（包含生產用地與資本）的課稅，方能避免對私人投資與生產誘因的打擊。		zh_TW
dc.description.tableofcontents 謝辭-----i
摘要-----ii
目錄-----iii
表次-----iv
第一章　緒論-----1
　　第一節　研究動機與目的-----1
　　第二節　研究方法-----4
　　第三節　研究架構與流程-----5
第二章　文獻回顧-----6
　　第一節　財產稅課稅分析之相關文獻-----6
　　第二節　經濟成長理論的發展沿革-----14
　　第三節　土地在成長理論上的應用-----17
　　第四節　租稅課徵對經濟成長之影響-----18
第三章　RAMSEY成長模型分析-----21
　　第一節　長期均衡的推算-----21
　　第二節　三種租稅工具之比較-----31
第四章　土地的雙重特性對成長之影響-----35
　　第一節　長期均衡的推算-----35
　　第二節　土地稅的非中立性-----44
　　第三節　比較靜態分析-----48
第五章　結論與建議-----58
附錄-----65
〈附錄3.1〉課徵資本稅下長期均衡的推算-----65
〈附錄3.2〉課徵土地稅下長期均衡的推算-----66
〈附錄4.1〉考慮土地雙重特性下的資本稅長期均衡推算-----67
〈附錄4.2〉考慮土地雙重特性下的土地稅長期均衡推算-----69
〈附錄4.3〉以均衡條件證明定額稅的非中立性-----71
參考文獻-----72

表次
表（3.1）三種租稅下的長期均衡-----33
表（4.1）比靜態分析結果-----56		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#A2010000470en_US
dc.title (題名) 財產稅之課稅效果：Ramsey成長模型之應用zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 周良惠(1999)，《我國地價稅及房屋稅對土地之資本投資影響研究》，政治大學地政系研究所博士論文。
范芝萍(2000)，《政府規模、外貿、投資與經濟成長的因果關係─台灣之實證研究》，國立台北大學經濟研究所碩士論文。
洪嘉蘭(1999)，《房屋稅負擔移轉至地價稅之福利效果分析》，國立中興大學財政學研究所碩士論文。
殷章甫(1995)，《土地經濟學》，頁3-10。
郭文娟(1993)，《地方稅對經濟成長的影響─台灣地區之實證分析》，國立政治大學財政學研究所碩士論文。
陳明郎(1999)，《經濟成長》，頁2-120。
蘇靜娟(2001)，《地方財政收支與經濟成長─台灣的實證分析》，國立政治大學財政學研究所碩士論文。
Anderson, J.E. (1986), “Property Taxes and the Timing of Urban Land Development,” Regional Science and Urban Economics, 16, 483-92.
Aaron, H.J. (1975), Who Pays the Property Tax? A New View. (Washington, D.C.: Brookings Institution), 39-55.
Barrett, S. (1992), “Economic Growth and Environmental Preservation,” Journal of Environmental Economic Management, 23, 289-300.
Barro, R.J. (1990), “Government Spending in a Simple Model of Endogenous Growth,” Journal of Political Economy, 98(5), S103- 25.
Becker, A.P. (1969), “Principle of taxing Land and Building for Economics Development,” In A.P. Becker, ed., Land and Building taxes: Their Effect on Economic Development. (Madison: University of Washington Press), 11-47.
Becker, G.S. (1965), “A Theory of the Allocation of Time,” Economic Journal, 75.
Bentick, B.L. (1979),“The Impact of Taxation and Valuation Practices in the Timing and Efficiency of Land Use,” Journal of Political Economy, 87(4), 859-68.
Bourassa, S.C. (1990), “Land Value Taxation and Housing Development: Effects of the Property Tax Reform in Three Types Of Cities,” American Journal of Economics and Sociology, 49(1), 101-11.
Bourassa, S.C. (1992), “Economic Effects of Taxes on Land: A Review,” American Journal of Economics and Sociology, 51(1), 109-13.
Brueckner, J.K. (1986), “A Modern Analysis of the Effects of Site Value Taxation,” National Tax Journal, (1), 49-58.
Bull, N. (1993), “When All the Optimal Dynamic Taxes Are Zero,” Federal Reserve Board Working Paper, 137.
Cass, D. (1965), “Optimal Growth in an Aggregate Model of Capital Accumulation,” Review of Economic Studies, 32, 233-40.
Cole, I.M. (2000), “Spatial Differences in Manufacturing Firm Births and Deaths and Local Economic Conditions: Evidence from Pennsylvania,” Review of Regional Studies, 30(2), 215-36.
Diamond, P.A. (1973), “Taxation and Public Production in a Growing Setting,” In J.A. Mirrlees and N.H. Stern, ed., Models of Economic Growth. (London: McMillan), 215-35.
Domar, E.D. (1947), “Expansion and Employment,” American Economic Review, 137-47.
Donaghy, K.P., A.K. Elson and G.J. Knaap (1999), “Optimal Investment in a Tax Increment Financing District,” Annals of Regional Science, 33, 305-26.
Due, J.F. (1961), “Studies of State-Local Tax Influences on Location of Industry,” National Tax Journal, 14(2), 163-73.
Dye, R.F. and D.F. Merriman (2000), “The Effects of Tax Increment Financing on Economic Development,” Journal of Urban Economics, 47, 306-28.
Dye, R.F., T.J.McGuire and D.F. Merriman (2001), “The Impact of Property Taxes and Property Tax Classification on Buniness Activity in the Chicago Metropolitan Area,” Journal of Regional Science, 41(4), 757-77.
Fischel, W.A. (1975), “Fiscal and Environmental Considerations in the Location of Firms in Suburban Communities,” In E.S. Mills. and W.E. Oates, ed., Fiscal Zoning and Land Use Controls. (Lexington: Lexington Books), 119-73.
Gong, L. and H.-F. Zou (2002), “Optimal Taxation and Intergovernmental Transfer in a Dynamic Model with Mutiple Levels of Government,” Journal of Economic Dynamics & Control, 26, 1975-2003.
Gordon, R. (1983), “An Optimal Taxation Approach to Fiscal Federalism,” Quarterly Journal of Economics, 98, 567-86.
Grieson, R.E. (1974), “The Economics of Property Taxes and Land Values: The Elasticity of Supply of Structures,” Journal of Urban Economics, 1, 367-81.
Hamilton, B.W. (1975), “Zoning and Property Taxation in a System of Local Governments,” Urban Studies, 12(2), 205-11.
Hamilton, B.W. (1976), “Capitalization of Intrajurisdictional Differences in Local Tax Prices,” American Economic Review, 66(5), 743-53.
Harrod, R.F. (1939), “An Essay in Dynamic Theory,” Economic Journal.
Haughwout, A.F. and R.P. Inman (2001), “Fiscal Policies in Open Cities with Firms and Households,” Regional Science and Urban Economics, 31, 147-80.
Helms, L.J. (1985), “The Effect of State and Local Taxes on Economic Growth: A Time Series-Cross Section Approach,” The Review of Economics and Statistics ,67, 574-82.
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