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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), 127-140
Anderson, J. E. (1993), “Lnad development, externalizes, and pigouvian taxes”, Journal of Urban Economics, 33, 1-9
Auerbach, A. J. (1991), “Retrospective capital gains taxation”, American Economic Review, 81, 171-178
Barthold, 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, 869-874
Feldstein, M. (1977), “The suprising incidence of a tax on pure rent: A new answer to an old question”, Journal of Political Economy, 85, 349-360
Hashimoto, 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, 116-126
Iwata, K. (1976), “On the lock-in effect of the capital gains tax”, Economic Studies Quarterly, 27, 171-178
Iwata, K. (1977), “Tochi to jutaku no keizagaku [Economics on land and housing]”, Nihon Keizai Shinbunsha
Iwata, K., Yamazaki, F., Hanazaki, M. and Kawakaki, Y. (1993), “Tochizeisei no riron to jisshou [Theory and empirical studies on land taxation]”, Toyo Keizai Shinposha
Kanemoto, Y. (1985), “Housing as an asset and the effects of property taxation on the residential development process”, Journal of Urban Economics, 17, 145-166
Kanemoto, Y. Hayashi, F. and Wago, H. (1987), “An econometric analysis of a acapital gains tax on land”, The Economic Studies Quarterly, 38 (2), 159-171
Kanemoto, Y. (1988), “Tochi Mondai no Keizaigaku [Economics on the land problems]”, Discussion paper presented at the Zushi Conference
Kanemoto, Y. (1992), “Capital gains taxation and the development of vacant land” (in japanese), Quarterly Journal of Housing and Land Economics, 4, 2-9
Kanemoto, Y. (1996), “On the lock-in effect effect of capital gains taxation”, Journal of Urban Economics, 40, 303-315
Markusen, J. R. and Scheffman, D. T. (1978), “The timing of residential land development: Ageneral equilibrium approach”, Journal of Urban Economics, 5 411-424
Noguchi, Y. (1989), “Tochi no Keizaigaku (Economics on land)”, Tokyo: Nihon-Keizai Shinbunsha
Sinn,H-W. (1986), “Vacant land and the role of government intervention”, Regional Science and Urban Economics; 16(3), 353-85
Vickrey, W. (1939), “Averaging income for income tax purposes”, Journal of Political Economy, 47, 379-397
Yamazaki, F. (1996), “The lock-in effect of capital gains taxation on land use”, Journal of Urban Economics, 39, 216-228
Yamazaki, F. and T. Idee (1997), “An estimation of the lock-in effect of capital gains taxation”, Journal of The Japanese and International Economies, 11, 82-104
Yamazaki, F. (1999), “The effects of bequest tax on land prices and land use”, The Japanese Economic Riview, 50(2), 148-160
Yitzhaki, 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) 2002en_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) A2010000493en_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/#A2010000493en_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) thesisen_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), 127-140
Anderson, J. E. (1993), “Lnad development, externalizes, and pigouvian taxes”, Journal of Urban Economics, 33, 1-9
Auerbach, A. J. (1991), “Retrospective capital gains taxation”, American Economic Review, 81, 171-178
Barthold, 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, 869-874
Feldstein, M. (1977), “The suprising incidence of a tax on pure rent: A new answer to an old question”, Journal of Political Economy, 85, 349-360
Hashimoto, 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, 116-126
Iwata, K. (1976), “On the lock-in effect of the capital gains tax”, Economic Studies Quarterly, 27, 171-178
Iwata, K. (1977), “Tochi to jutaku no keizagaku [Economics on land and housing]”, Nihon Keizai Shinbunsha
Iwata, K., Yamazaki, F., Hanazaki, M. and Kawakaki, Y. (1993), “Tochizeisei no riron to jisshou [Theory and empirical studies on land taxation]”, Toyo Keizai Shinposha
Kanemoto, Y. (1985), “Housing as an asset and the effects of property taxation on the residential development process”, Journal of Urban Economics, 17, 145-166
Kanemoto, Y. Hayashi, F. and Wago, H. (1987), “An econometric analysis of a acapital gains tax on land”, The Economic Studies Quarterly, 38 (2), 159-171
Kanemoto, Y. (1988), “Tochi Mondai no Keizaigaku [Economics on the land problems]”, Discussion paper presented at the Zushi Conference
Kanemoto, Y. (1992), “Capital gains taxation and the development of vacant land” (in japanese), Quarterly Journal of Housing and Land Economics, 4, 2-9
Kanemoto, Y. (1996), “On the lock-in effect effect of capital gains taxation”, Journal of Urban Economics, 40, 303-315
Markusen, J. R. and Scheffman, D. T. (1978), “The timing of residential land development: Ageneral equilibrium approach”, Journal of Urban Economics, 5 411-424
Noguchi, Y. (1989), “Tochi no Keizaigaku (Economics on land)”, Tokyo: Nihon-Keizai Shinbunsha
Sinn,H-W. (1986), “Vacant land and the role of government intervention”, Regional Science and Urban Economics; 16(3), 353-85
Vickrey, W. (1939), “Averaging income for income tax purposes”, Journal of Political Economy, 47, 379-397
Yamazaki, F. (1996), “The lock-in effect of capital gains taxation on land use”, Journal of Urban Economics, 39, 216-228
Yamazaki, F. and T. Idee (1997), “An estimation of the lock-in effect of capital gains taxation”, Journal of The Japanese and International Economies, 11, 82-104
Yamazaki, F. (1999), “The effects of bequest tax on land prices and land use”, The Japanese Economic Riview, 50(2), 148-160
Yitzhaki, 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