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題名 違章建築的房屋稅課徵相關議題之研究
Taxation of Unauthorized Building Works
作者 陳凱文
貢獻者 吳文傑
陳凱文
關鍵詞 違章建築
房屋稅
Housing tax
Illegal building works
Unauthorized building works(UBWs)
日期 2017
上傳時間 10-Aug-2017 09:43:59 (UTC+8)
摘要 本文實證研究違章建築對於個人房屋稅稅負之影響，利用台北市地稅處2014年所進行之「台灣地區台北市房屋稅籍資料」，實證模型採用Ordinary Least Square(OLS)方式，依文山區違建共101065筆資料作為基底。實證結果發現，每增加一坪的違章建築，對個人房屋稅稅負的邊際貢獻是12元;每增加一坪的合法建物，對個人房屋稅稅負的邊際貢獻是200元。
我們也發現，在房屋類型變數中，合法建物坪數、違建坪數、總樓層、鋼筋混凝土造都對個人房屋稅稅負有顯著正向的影響，也就是說，當合法建物坪數、違建坪數、總樓層越高或是建材是鋼筋混凝土造的話，其個人房屋稅稅負就越高；而對違建比例、屋齡對於個人房屋稅稅負有顯著負向的影響，亦即當違建比例、屋齡越低的時候，個人房屋稅稅負則有越高的傾向。
This paper empirically investigates the effect of illegal building works on individual owner’s housing tax.Using the data from housing tax provided by Taipei Local Tax Bureau. Our OLS estimation results shows that the marginal contribution of the illegal building works on individual owner’s housing tax is 12(NTD); the marginal contribution of the legal building works on individual owner’s housing tax is 200(NTD).
We also find that living area, illegal building works area, floor, RC structure have significantly positive effect on individual owner’s housing tax; that is, if living area,or illegal building works area is more or the structure is RC,then individual owner’s housing tax will be more.However, the rate of illegal building works and age of the dwelling have significantly negative effect on individual owner’s housing tax; that is, if the rate of illegal building works or age of the dwelling becomes less, then individual owner’s housing tax will tend to be more.
參考文獻 中文部份

林子欽，林子雅(2008),「公部門不動產估價成效評估－公平性之觀點」，《住宅
學報》，17，2，63-80。
陳德翰，王洪文(2011),「臺北市房屋稅公平性之研究─ 兼論豪宅稅之合理
性」，《行政暨政策學報》，53，115～162。
陳德翰、王宏文(2013),「台北市財產稅公平性之研究」，《台灣土地研究》，
16(2)：89-139。
曾鵬光(2010),《違章建築現象分類與其對外部環境衝擊之
研究—以台南市為例》博士論文，國立成功大學
林庭毅 (2006),《台灣都市違章建築處理模式之研究—以台北市為例》碩士論文，國立台灣科技大學
謝崑滄 (2006),《都市違章建築問題之探討—以高雄市為例》碩士論文，國立中山大學
洪村山(2002),《違章建築處理模式之探討研究—以台北縣轄區為例》碩士論文，中華大學
黃錦堂 (2003).《台北市違章建築處理法制之研究》台北：台北市政府法規委員會





英文部份

Allen, M. and Dare, W.(2002),“identifying Determinants of Horizontal Tax Inequality: Evidence from Florida”,Journal of Real Estate Research,24(2), 153-164.
Allen, M. T.(2003),“Measuring Vertical Property Tax Inequity in Multifamily Property Markets”, Journal of Real Estate Research,25(2): 171-184
Borland, M. V.(1990),”On the Degree of Property Tax Assessment Inequity in Complex Tax Jurisdictions”, American Journal of Economics and Sociology, , 49(4): 431-438.
Clapp, J.(1990),”A New Test for Equitable Real Estate Tax Assessment”, the Journal of Real Estate Finance and Economics, 3(3), 233-249.
De Cesare, C., and Ruddock, L.(1998),”A New Approach to the Analysis of Assessment Equality”, Assessment Journal, March/April, 57-69
Ehrlich, I. and Becker, G. S. (1972),”Market Insurance,
Self-Insurance, and Self-Protection.”The Journal of Political
Economy. 80 (4): 623-648.
Evans, Alan W. (2003),”Shouting Very Loudly- Economics, Planning and
Politics.”Town Planning Review. 74 (2): 195-212.
Ho, D. C. W., K. W. Chau and Y. Yau . (2008),”Evaluating Unauthorized Appendages in Private Apartment Building.” Building Research and Information . 36 (6): 568-579.
Kuen-Tsing Shieh(2006),”Research on Problem of Illegal Constructions in a City - Take Kaohsiung City for Example, magisterial thesis”, Institute of Interdisciplinary Studies for Social Sciences, National Sun Yat-sen University.
Kapoor, Mudit and le Blanc, David (2008),”Measuring Risk on Investment in Informal (Illegal) Housing: Theory and Evidence from Pune, India”. Regional Science and Urban Economics . 38: 311-329.
Lin(2010), T.C.,” Property Tax Inequity Resulting from Inaccurate
Assessment- The Taiwan Experience.” Land Use Policy,27(2):511-517
Lai, LWC; Ho, DCW(2001),”Unauthorised structures in a high-rise high-density environment-The case of Hong Kong”,Property Management. 19(2):112-113
Lai, Lawrence W.C and Ho, Daniel C.W. (2001),”Unauthorized
Structures in a High-rise High-density Environment”.Property
Management. 19 (2): 112-123
Levitt, Steven D. and Miles, Thomas J. (2006),”Economic
Contributions to the Understanding of Crime“.Annual Review of
Law and Social Science. 2: 147-164
Mayor K., Lyons S.,Tol R.,” Designing a property tax without
property values: Analysis in the case of Ireland”, ESRI working
paper
Patton, Carl V. and Sophoulis, Costas M. (1989),”Unauthorized
Suburban Housing Production in Greece.”Urban Geography. 10(2):
138-156.
Stigler, George (1970),”The Optimum Enforcement of Laws”. Journal
of Political Economy. 78 (3): 526-36
Tanasescu, A, Chui W.T., and Smart A. (2010),”Tops and Bottoms:
State Tolerance of Illegal Housing in Hong Kong and Calgary”.
Habitat International. 34, 478-484
Tseng, P. K., C. M. Chiang, H. Y. Hu and C. Y. Chen (2009),”The
Externality of Building Violations in Urban Environment-
Empirical Observation in Taiwan.”Future Trends in Architectural
Management. International Symposium CIBW096 2009
Wu,W.C.,Chen,Y.J,and Zorn K.,” The Empirical Evidence on the
Association between Effective Property Tax Rate and Property
Characteristics”, National Chengchi university working paper
Yiu C.Y. (2005),”Institutional arrangement and unauthorised building works in Hong Kong”, Structural Survey,Vol. 23 Issue: 1, pp.22-29
描述 碩士
國立政治大學
財政學系
104255022
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0104255022
資料類型 thesis
dc.contributor.advisor 吳文傑zh_TW
dc.contributor.author (Authors) 陳凱文zh_TW
dc.creator (作者) 陳凱文zh_TW
dc.date (日期) 2017en_US
dc.date.accessioned 10-Aug-2017 09:43:59 (UTC+8)-
dc.date.available 10-Aug-2017 09:43:59 (UTC+8)-
dc.date.issued (上傳時間) 10-Aug-2017 09:43:59 (UTC+8)-
dc.identifier (Other Identifiers) G0104255022en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/111731-
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 (描述) 104255022zh_TW
dc.description.abstract (摘要) 本文實證研究違章建築對於個人房屋稅稅負之影響，利用台北市地稅處2014年所進行之「台灣地區台北市房屋稅籍資料」，實證模型採用Ordinary Least Square(OLS)方式，依文山區違建共101065筆資料作為基底。實證結果發現，每增加一坪的違章建築，對個人房屋稅稅負的邊際貢獻是12元;每增加一坪的合法建物，對個人房屋稅稅負的邊際貢獻是200元。
我們也發現，在房屋類型變數中，合法建物坪數、違建坪數、總樓層、鋼筋混凝土造都對個人房屋稅稅負有顯著正向的影響，也就是說，當合法建物坪數、違建坪數、總樓層越高或是建材是鋼筋混凝土造的話，其個人房屋稅稅負就越高；而對違建比例、屋齡對於個人房屋稅稅負有顯著負向的影響，亦即當違建比例、屋齡越低的時候，個人房屋稅稅負則有越高的傾向。		zh_TW
dc.description.abstract (摘要) This paper empirically investigates the effect of illegal building works on individual owner’s housing tax.Using the data from housing tax provided by Taipei Local Tax Bureau. Our OLS estimation results shows that the marginal contribution of the illegal building works on individual owner’s housing tax is 12(NTD); the marginal contribution of the legal building works on individual owner’s housing tax is 200(NTD).
We also find that living area, illegal building works area, floor, RC structure have significantly positive effect on individual owner’s housing tax; that is, if living area,or illegal building works area is more or the structure is RC,then individual owner’s housing tax will be more.However, the rate of illegal building works and age of the dwelling have significantly negative effect on individual owner’s housing tax; that is, if the rate of illegal building works or age of the dwelling becomes less, then individual owner’s housing tax will tend to be more.		en_US
dc.description.tableofcontents 第一章 緒論…………………………………………………………………………1
第一節 研究動機與目的………………………………………………………1
第二節 研究方法與限制………………………………………………………4
第三節 研究架構與流程………………………………………………………6
第二章 台北市的違建之現況………………………………………………………8
第一節 台北市政府處理概況………………………………………………10
第二節 台北市政府執行違章建築取締措施………………………………12
第三節 台北市違章建築處理規則…………………………………………15
第三章 台北市之房屋稅…………………………………………………………20
第一節 房屋稅稅基…………………………………………………………20
第二節 房屋稅稅率…………………………………………………………24
第三節 房屋稅稅收…………………………………………………………25
第四章 文獻回顧…………………………………………………………………28
第一節 房屋稅之相關文獻……………………………………………………28
第二節 違章建築之相關文獻…………………………………………………32
第五章 實證模型與變數設定……………………………………………………41
第一節 實證模型之設定………………………………………………………41
第二節 各變數之定義及處理…………………………………………………42
第三節 各變數之預測方向……………………………………………………46
第六章 資料來源與樣本敘述統計………………………………………………51
第一節 研究資料來源…………………………………………………………51
第二節 敘述統計………………………………………………………………51
第七章 實證結果…………………………………………………………………56
第一節 相關係數檢驗之結果…………………………………………………57
第二節 實證結果分析…………………………………………………………58
第八章 結論與建議………………………………………………………………66
第一節 結論……………………………………………………………………66
第二節 研究限制與未來研究方向……………………………………………67
參考文獻……………………………………………………………………………68		zh_TW
dc.format.extent 1252454 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0104255022en_US
dc.subject (關鍵詞) 違章建築zh_TW
dc.subject (關鍵詞) 房屋稅zh_TW
dc.subject (關鍵詞) Housing taxen_US
dc.subject (關鍵詞) Illegal building worksen_US
dc.subject (關鍵詞) Unauthorized building works(UBWs)en_US
dc.title (題名) 違章建築的房屋稅課徵相關議題之研究zh_TW
dc.title (題名) Taxation of Unauthorized Building Worksen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文部份

林子欽，林子雅(2008),「公部門不動產估價成效評估－公平性之觀點」，《住宅
學報》，17，2，63-80。
陳德翰，王洪文(2011),「臺北市房屋稅公平性之研究─ 兼論豪宅稅之合理
性」，《行政暨政策學報》，53，115～162。
陳德翰、王宏文(2013),「台北市財產稅公平性之研究」，《台灣土地研究》，
16(2)：89-139。
曾鵬光(2010),《違章建築現象分類與其對外部環境衝擊之
研究—以台南市為例》博士論文，國立成功大學
林庭毅 (2006),《台灣都市違章建築處理模式之研究—以台北市為例》碩士論文，國立台灣科技大學
謝崑滄 (2006),《都市違章建築問題之探討—以高雄市為例》碩士論文，國立中山大學
洪村山(2002),《違章建築處理模式之探討研究—以台北縣轄區為例》碩士論文，中華大學
黃錦堂 (2003).《台北市違章建築處理法制之研究》台北：台北市政府法規委員會





英文部份

Allen, M. and Dare, W.(2002),“identifying Determinants of Horizontal Tax Inequality: Evidence from Florida”,Journal of Real Estate Research,24(2), 153-164.
Allen, M. T.(2003),“Measuring Vertical Property Tax Inequity in Multifamily Property Markets”, Journal of Real Estate Research,25(2): 171-184
Borland, M. V.(1990),”On the Degree of Property Tax Assessment Inequity in Complex Tax Jurisdictions”, American Journal of Economics and Sociology, , 49(4): 431-438.
Clapp, J.(1990),”A New Test for Equitable Real Estate Tax Assessment”, the Journal of Real Estate Finance and Economics, 3(3), 233-249.
De Cesare, C., and Ruddock, L.(1998),”A New Approach to the Analysis of Assessment Equality”, Assessment Journal, March/April, 57-69
Ehrlich, I. and Becker, G. S. (1972),”Market Insurance,
Self-Insurance, and Self-Protection.”The Journal of Political
Economy. 80 (4): 623-648.
Evans, Alan W. (2003),”Shouting Very Loudly- Economics, Planning and
Politics.”Town Planning Review. 74 (2): 195-212.
Ho, D. C. W., K. W. Chau and Y. Yau . (2008),”Evaluating Unauthorized Appendages in Private Apartment Building.” Building Research and Information . 36 (6): 568-579.
Kuen-Tsing Shieh(2006),”Research on Problem of Illegal Constructions in a City - Take Kaohsiung City for Example, magisterial thesis”, Institute of Interdisciplinary Studies for Social Sciences, National Sun Yat-sen University.
Kapoor, Mudit and le Blanc, David (2008),”Measuring Risk on Investment in Informal (Illegal) Housing: Theory and Evidence from Pune, India”. Regional Science and Urban Economics . 38: 311-329.
Lin(2010), T.C.,” Property Tax Inequity Resulting from Inaccurate
Assessment- The Taiwan Experience.” Land Use Policy,27(2):511-517
Lai, LWC; Ho, DCW(2001),”Unauthorised structures in a high-rise high-density environment-The case of Hong Kong”,Property Management. 19(2):112-113
Lai, Lawrence W.C and Ho, Daniel C.W. (2001),”Unauthorized
Structures in a High-rise High-density Environment”.Property
Management. 19 (2): 112-123
Levitt, Steven D. and Miles, Thomas J. (2006),”Economic
Contributions to the Understanding of Crime“.Annual Review of
Law and Social Science. 2: 147-164
Mayor K., Lyons S.,Tol R.,” Designing a property tax without
property values: Analysis in the case of Ireland”, ESRI working
paper
Patton, Carl V. and Sophoulis, Costas M. (1989),”Unauthorized
Suburban Housing Production in Greece.”Urban Geography. 10(2):
138-156.
Stigler, George (1970),”The Optimum Enforcement of Laws”. Journal
of Political Economy. 78 (3): 526-36
Tanasescu, A, Chui W.T., and Smart A. (2010),”Tops and Bottoms:
State Tolerance of Illegal Housing in Hong Kong and Calgary”.
Habitat International. 34, 478-484
Tseng, P. K., C. M. Chiang, H. Y. Hu and C. Y. Chen (2009),”The
Externality of Building Violations in Urban Environment-
Empirical Observation in Taiwan.”Future Trends in Architectural
Management. International Symposium CIBW096 2009
Wu,W.C.,Chen,Y.J,and Zorn K.,” The Empirical Evidence on the
Association between Effective Property Tax Rate and Property
Characteristics”, National Chengchi university working paper
Yiu C.Y. (2005),”Institutional arrangement and unauthorised building works in Hong Kong”, Structural Survey,Vol. 23 Issue: 1, pp.22-29		zh_TW