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題名 資本利得稅與遺產稅對土地資源配置的影響－疊代模型分析 作者 黃勢璋 貢獻者 曾巨威
黃勢璋日期 2002 上傳時間 10-May-2016 16:01:19 (UTC+8) 摘要 資本利得稅的課徵會使資產擁有者為了規避資本利得稅的繳納，可能故意延遲資產的交易時點，導致資產發生閉鎖效果的現象。若擁有者繼續持有此資產而不予交易，等到擁有者死亡之後，此資產成為遺產，勢必被課徵遺產稅賦，因此，在時間的長期規劃下，理性投資者作資產組合的選擇時，必定會同時考慮資本利得稅與遺產稅課徵之因素，並且將遺產稅對下一代的影響也納入考量。 許多理論研究中，曾相繼提出降低資本利得稅所產生之閉鎖效果的方法，而探討租稅的課徵對土地資源配置影響的文獻，則著重於討論課徵資本利得稅或遺產稅單一租稅對土地資源配置的影響而已，同時考慮資本利得稅與遺產稅的文獻仍付諸闕如。本文擬以同時考慮資本利得稅與遺產稅的課徵，對土地資源配置之影響作為研究的重點，當能對相關文獻提供一種新的面向與貢獻。 本文結論發現，在課徵資本利得稅會產生閉鎖效果的情況下，同時考慮遺產稅的加入，對土地資源配置扭曲的效果是無法確切得知的，必須同時考量稅率、土地估價比率、死亡機率及市場利率等，對土地資源配置的總效果。所以同時考慮資本利得稅與遺產稅相較於只考慮遺產稅對於土地資源配置扭曲的影響，是無法判別孰大孰小。 參考文獻 Adachi, M and K. Patel (1999), “Agricultural land conversion and inheritance tax in japan”, Review-of-Urban-and-Regional-Development-Studies, 11(2), 127-140Anderson, J. E. (1993), “Lnad development, externalizes, and pigouvian taxes”, Journal of Urban Economics, 33, 1-9Auerbach, A. J. (1991), “Retrospective capital gains taxation”, American Economic Review, 81, 171-178Barthold, A. and T. Ito (1992), “Bequest taxes and accumulation of household wealth”, in T. Ito and A. Krueger (eds.), The Political Economy of Tax Reform, Chicago: University of Chicago Press.Calvo, G. A., L. Kotlikoff and C. A. Rodriguez (1979), “The incidence of a tax on pure rent: A new (?) reason for an old answer”, Journal of Political Economy, 87, 869-874Feldstein, M. (1977), “The suprising incidence of a tax on pure rent: A new answer to an old question”, Journal of Political Economy, 85, 349-360Hashimoto, T. (1989), Shisan-zeisei no keiryo bunseki [Econometric analysis on taxation of assets], in “Zeisei Kaikaku no Keiryo Bunseki [Econometric analysis of tax reform]” (M. Honma and N. Atoda, Eds.), Toyo Keizai Shinposha, 116-126Iwata, K. (1976), “On the lock-in effect of the capital gains tax”, Economic Studies Quarterly, 27, 171-178Iwata, K. (1977), “Tochi to jutaku no keizagaku [Economics on land and housing]”, Nihon Keizai ShinbunshaIwata, K., Yamazaki, F., Hanazaki, M. and Kawakaki, Y. (1993), “Tochizeisei no riron to jisshou [Theory and empirical studies on land taxation]”, Toyo Keizai ShinposhaKanemoto, Y. (1985), “Housing as an asset and the effects of property taxation on the residential development process”, Journal of Urban Economics, 17, 145-166Kanemoto, Y. Hayashi, F. and Wago, H. (1987), “An econometric analysis of a acapital gains tax on land”, The Economic Studies Quarterly, 38 (2), 159-171Kanemoto, Y. (1988), “Tochi Mondai no Keizaigaku [Economics on the land problems]”, Discussion paper presented at the Zushi ConferenceKanemoto, Y. (1992), “Capital gains taxation and the development of vacant land” (in japanese), Quarterly Journal of Housing and Land Economics, 4, 2-9Kanemoto, Y. (1996), “On the lock-in effect effect of capital gains taxation”, Journal of Urban Economics, 40, 303-315Markusen, J. R. and Scheffman, D. T. (1978), “The timing of residential land development: Ageneral equilibrium approach”, Journal of Urban Economics, 5 411-424Noguchi, Y. (1989), “Tochi no Keizaigaku (Economics on land)”, Tokyo: Nihon-Keizai ShinbunshaSinn,H-W. (1986), “Vacant land and the role of government intervention”, Regional Science and Urban Economics; 16(3), 353-85Vickrey, W. (1939), “Averaging income for income tax purposes”, Journal of Political Economy, 47, 379-397Yamazaki, F. (1996), “The lock-in effect of capital gains taxation on land use”, Journal of Urban Economics, 39, 216-228Yamazaki, F. and T. Idee (1997), “An estimation of the lock-in effect of capital gains taxation”, Journal of The Japanese and International Economies, 11, 82-104Yamazaki, F. (1999), “The effects of bequest tax on land prices and land use”, The Japanese Economic Riview, 50(2), 148-160Yitzhaki, S. (1979), “An empirical test of the lock-in effect of the capital gains tax”, The Review of Economcs and Statistics, 61 (4), 626-629 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/#A2010000493 資料類型 thesis dc.contributor.advisor 曾巨威 zh_TW dc.contributor.author (Authors) 黃勢璋 zh_TW dc.creator (作者) 黃勢璋 zh_TW dc.date (日期) 2002 en_US dc.date.accessioned 10-May-2016 16:01:19 (UTC+8) - dc.date.available 10-May-2016 16:01:19 (UTC+8) - dc.date.issued (上傳時間) 10-May-2016 16:01:19 (UTC+8) - dc.identifier (Other Identifiers) A2010000493 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/95957 - 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) 資本利得稅的課徵會使資產擁有者為了規避資本利得稅的繳納，可能故意延遲資產的交易時點，導致資產發生閉鎖效果的現象。若擁有者繼續持有此資產而不予交易，等到擁有者死亡之後，此資產成為遺產，勢必被課徵遺產稅賦，因此，在時間的長期規劃下，理性投資者作資產組合的選擇時，必定會同時考慮資本利得稅與遺產稅課徵之因素，並且將遺產稅對下一代的影響也納入考量。 許多理論研究中，曾相繼提出降低資本利得稅所產生之閉鎖效果的方法，而探討租稅的課徵對土地資源配置影響的文獻，則著重於討論課徵資本利得稅或遺產稅單一租稅對土地資源配置的影響而已，同時考慮資本利得稅與遺產稅的文獻仍付諸闕如。本文擬以同時考慮資本利得稅與遺產稅的課徵，對土地資源配置之影響作為研究的重點，當能對相關文獻提供一種新的面向與貢獻。 本文結論發現，在課徵資本利得稅會產生閉鎖效果的情況下，同時考慮遺產稅的加入，對土地資源配置扭曲的效果是無法確切得知的，必須同時考量稅率、土地估價比率、死亡機率及市場利率等，對土地資源配置的總效果。所以同時考慮資本利得稅與遺產稅相較於只考慮遺產稅對於土地資源配置扭曲的影響，是無法判別孰大孰小。 zh_TW dc.description.tableofcontents 謝辭摘要目錄圖表目次-----i第一章 緒論-----1 第一節 研究目的-----1 第二節 研究方法-----2 第三節 研究限制-----2 第四節 章節安排-----4第二章 文獻回顧-----5 第一節 資本利得稅與土地資源配置之相關文獻-----6 第二節 遺產稅與土地資源配置之相關文獻-----9 第三節 本章小結-----10第三章 遺產稅疊代模型之介紹-----12 第一節 基本模型內容-----12 第二節 完全競爭下土地市場的均衡結果-----16 第三節 比較靜態分析與數值分析結果-----20第四章 結合資本利得稅與遺產稅之疊代模型-----23第五章 資本利得稅與遺產稅對土地資源配置的影響-----33 第一節 比較靜態分析結果-----33 第二節 數值分析結果-----41 第三節 結果之比較分析-----46第六章 結論-----49參考文獻-----51附錄一：數學運算結果-----I附錄二：對土地價格之影響-----V圖目次表一 各稅疊代模型下之之比較靜態分析-----46表二 結合資本利得稅與遺產稅之疊代模型下，不同稅基之比較靜態分析-----48表目次圖一 研究方法之說明-----3圖二 疊代模型之概念-----13圖三 疊代模型之土地資源配置-----14圖四 遺產稅下之土地資源配置-----19圖五 不同遺產稅下之估價比率與扭曲程度的關係-----22圖六 資本利得稅下之土地資源配置-----27圖七 資本利得稅與遺產稅下之土地資源配置-----29圖八 不同遺產稅下之估價比率與扭曲程度的關係-----42圖九 不同資本利得稅下之估價比率與扭曲程度的關係-----42圖十 不同遺產稅下之資本利得稅率與扭曲程度的關係-----43圖十一 不同遺產稅下之估價比率與扭曲程度的關係-----44圖十二 不同資本利得稅下之估價比率與扭曲程度的關係-----45圖十三 不同遺產稅下之資本利得稅率與扭曲程度的關係-----45 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#A2010000493 en_US dc.title (題名) 資本利得稅與遺產稅對土地資源配置的影響－疊代模型分析 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) Adachi, M and K. Patel (1999), “Agricultural land conversion and inheritance tax in japan”, Review-of-Urban-and-Regional-Development-Studies, 11(2), 127-140Anderson, J. E. (1993), “Lnad development, externalizes, and pigouvian taxes”, Journal of Urban Economics, 33, 1-9Auerbach, A. J. (1991), “Retrospective capital gains taxation”, American Economic Review, 81, 171-178Barthold, A. and T. Ito (1992), “Bequest taxes and accumulation of household wealth”, in T. Ito and A. Krueger (eds.), The Political Economy of Tax Reform, Chicago: University of Chicago Press.Calvo, G. A., L. Kotlikoff and C. A. Rodriguez (1979), “The incidence of a tax on pure rent: A new (?) reason for an old answer”, Journal of Political Economy, 87, 869-874Feldstein, M. (1977), “The suprising incidence of a tax on pure rent: A new answer to an old question”, Journal of Political Economy, 85, 349-360Hashimoto, T. (1989), Shisan-zeisei no keiryo bunseki [Econometric analysis on taxation of assets], in “Zeisei Kaikaku no Keiryo Bunseki [Econometric analysis of tax reform]” (M. Honma and N. Atoda, Eds.), Toyo Keizai Shinposha, 116-126Iwata, K. (1976), “On the lock-in effect of the capital gains tax”, Economic Studies Quarterly, 27, 171-178Iwata, K. (1977), “Tochi to jutaku no keizagaku [Economics on land and housing]”, Nihon Keizai ShinbunshaIwata, K., Yamazaki, F., Hanazaki, M. and Kawakaki, Y. (1993), “Tochizeisei no riron to jisshou [Theory and empirical studies on land taxation]”, Toyo Keizai ShinposhaKanemoto, Y. (1985), “Housing as an asset and the effects of property taxation on the residential development process”, Journal of Urban Economics, 17, 145-166Kanemoto, Y. Hayashi, F. and Wago, H. (1987), “An econometric analysis of a acapital gains tax on land”, The Economic Studies Quarterly, 38 (2), 159-171Kanemoto, Y. (1988), “Tochi Mondai no Keizaigaku [Economics on the land problems]”, Discussion paper presented at the Zushi ConferenceKanemoto, Y. (1992), “Capital gains taxation and the development of vacant land” (in japanese), Quarterly Journal of Housing and Land Economics, 4, 2-9Kanemoto, Y. (1996), “On the lock-in effect effect of capital gains taxation”, Journal of Urban Economics, 40, 303-315Markusen, J. R. and Scheffman, D. T. (1978), “The timing of residential land development: Ageneral equilibrium approach”, Journal of Urban Economics, 5 411-424Noguchi, Y. (1989), “Tochi no Keizaigaku (Economics on land)”, Tokyo: Nihon-Keizai ShinbunshaSinn,H-W. (1986), “Vacant land and the role of government intervention”, Regional Science and Urban Economics; 16(3), 353-85Vickrey, W. (1939), “Averaging income for income tax purposes”, Journal of Political Economy, 47, 379-397Yamazaki, F. (1996), “The lock-in effect of capital gains taxation on land use”, Journal of Urban Economics, 39, 216-228Yamazaki, F. and T. Idee (1997), “An estimation of the lock-in effect of capital gains taxation”, Journal of The Japanese and International Economies, 11, 82-104Yamazaki, F. (1999), “The effects of bequest tax on land prices and land use”, The Japanese Economic Riview, 50(2), 148-160Yitzhaki, S. (1979), “An empirical test of the lock-in effect of the capital gains tax”, The Review of Economcs and Statistics, 61 (4), 626-629 zh_TW
