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題名 有關地方財政兩篇研究—租稅競爭與稅式支出報告
Two essays on local public finance: tax competition and tax expenditure report作者 紀昶銓
Ji, Chang-Cyuan貢獻者 陳國樑
紀昶銓
Ji, Chang-Cyuan關鍵詞 地方財政
租稅競爭
稅式支出報告
Local public finance
Tax competition
Tax expenditure report日期 2021 上傳時間 4-Aug-2021 16:02:53 (UTC+8) 摘要 我國地方政府財政狀況普遍不佳，地方財政收支長年入不敷出的情況下，地方政府舉債施政的現象已成常態，地方財政的議題越來越受到社會的關注。因此本研究以探討地方財政作為出發點，分為兩部分各自獨立之研究，第一部分為探討地方政府間租稅競爭的情形；第二部分為地方政府稅式支出報告建議。第一個議題探討地方政府間的租稅競爭現象。以往文獻指出租稅競爭的結果將使得各地方政府稅收減少，影響地方財政健全。本研究以地價稅、土地增值稅及房屋稅作為研究目標，使用公告地價、公告現值及房屋評定現值之追蹤資料，以兩階段最小平方法進行租稅競爭的探討。實證結果發現地方政府在地價稅及土地增值稅中確實存在租稅競爭的現象，租稅競爭程度分別為0.3851及0.5014；而房屋稅中則不存在租稅競爭的行為，此現象可能與各地方政府長久未調整房屋現值有關。第二個議題探討地方政府的稅式支出報告。本研究以臺北市地價稅、土地增值稅及房屋稅之稅式支出報告作為研究目標，建立稅式支出認定準則，並分析所有相關法規後，提出稅式支出報告修正的想法。研究結果發現臺北市的稅式支出報告存在改善的空間，部分項目不符合稅式支出定義，應排除於稅式支出外，此外也存在應列入稅式支出報告的項目。進一步分析稅式支出項目來源，發現大部分為中央政策所產生之項目。
The issue of local public finance cause social concerns in recent years, the revenues and expenditures of local government cannot make ends meet for many years, the phenomenon of borrowing money to govern has become the norm. This thesis includes two local public finance related topics. The first part is to discuss the situation of tax competition among local governments, and the second part is the recommendations of local government tax expenditure reports.The first topic discusses the phenomenon of tax competition among local governments. This research takes land value tax, land value increment tax, and house tax as research objectives, and uses the panel data of announced land value, assessed present value, and the current value of a house to conduct tax competition analysis with two-stage least square estimation. The empirical results revealed that there has tax competition phenomenon among local governments in land value tax and land value increment tax, and the degree of tax competition is 0.3851 and 0.5014 respectively, while there is no tax competition phenomenon in house tax.The second topic discusses local government tax expenditure reports. This research takes the tax expenditure reports of Taipei City’s land value tax, land value increment tax, and house tax as research objectives, and establishes the tax expenditure determination criteria, analyzes all relevant regulations, and proposes the idea of revising the tax expenditure report. The results found that there has room for improvement in the tax expenditure report. Some items do not meet the definition of tax expenditure and should be excluded, while there are also some that should be included in the tax expenditure report. The analysis of the sources of tax expenditure items reveals that most of them are generated by the central government policy.參考文獻 議題一 地方政府租稅競爭尹邦慈 (2019)，《房屋稅基礎改革—以房屋消費價值為稅基》，碩士論文，國立政治大學財政學系研究所。吳名秋 (2003)，《臺灣地區賦稅競爭與規定地價問題之研究》，碩士論文，中國文化大學建築及都市計畫研究所。林全 (1989)，「土地增值稅與房地產價格變動之關係」，《經濟論文叢刊》，17，303–326。林英彥 (1990)，「論地價與地稅問題及其對策」，《臺灣土地金融季刊》，27，23–41。林元興 (2002)，「臺灣地區地方政府土地稅反應函數之測定」，行政院國家科學委員會委託研究計畫。洪志明 (2005)，《臺灣鄉鎮市轄區租稅競爭之探討》，碩士論文，世新大學經濟學系。張紹勳 (2016)，《Panel-data迴歸模型：Stata在廣義時間序列的應用》，臺灣：五南書局。許文昌 (1988)，「公告現值與土地市價差距之實證分析」，《臺灣土地金融季刊》，25，121–130。黃淑惠 (2000)，《我國地價稅稅基評估之理論與實証分析—以臺中市公告地價為分析對象》，碩士論文，國立政治大學財政學系研究所。黃崇哲與蘇建榮 (2013)，「財產稅稅基評定作業之檢討」，財政部委託研究計畫。許登芳 (2001)，「財政收支劃分法對地方自主性的影響」，《美和技術學院學報》，19，160-173。Baltagi, B. H. (1995), “Econometric Analysis of Panel Data”, New York: Wiley.Bastida, F., B. Benito, M. D. Guillamón, and A. M. Ríos (2019) , “Tax mimicking in Spanish municipalities: Expenditure spillovers, yardstick competition, or tax competition? ,” Public Sector Economics, 43, 115–139.Besley, T. and A. Case (1995), “Incumbent Behavior: Vote-Seeking, Tax-Setting,and Yardstick Competition,” American Economic Review, 85, 25–45.Brueckner, J. K. (1999), “Fiscal Federalism and Capital Accumulation,” Journal of Public Economic Theory, 1, 205–224Brueckner, J. K. (2003), “Strategic Interaction among Governments: An Overview of Empirical Studies,” International Regional Science Review, 26, 175–188.Brueckner, J. K. and L. A. Saavedra (2001), “Do Local Governments Engage in Strategic Property-Tax Competition?,” National Tax Journal, 54, 203–229.Buettner, T. (2001), “Local Business Taxation and Competition for Capital: The Choice of the Tax Rate,” Regional Science and Urban Economics, 31, 215–245.Coate, S. and S. Morris (1995), “On the Form of Transfers to Special Interests,” Journal of Political Economy, 103, 1210–1235.Gérard, M., H. Jayet, and S. Paty (2010), “Tax interactions among Belgian municipalities: Do interregional differences matter?,” Regional Science and Urban Economics, 40, 336–342.Greene, W. H. (2003), “Econometric Analysis”, (5th). Ed.. Upper Saddle River, NJ. Hausman, J. (1978), “Specification Tests in Econometrics”, Econometrica, 46, 1251–1272.Hsiao, C. (1986), “Analysis of Panel Data”, Econometric Society monographs, 11, New York: Cambridge University Press.Lyytikäinen, T. (2012), “Tax competition among local governments: Evidence from a property tax reform in Finland,” Journal of Public Economics, 96, 584–595.Muñoz, A. F. (2016), “Strategic fiscal interactions among local Governments in Colombia,” Review of Public Economics, 219, 161–188.Oates, W. E. (1972), “An Essay on Fiscal Federalism,” Journal of Economic Literature, 37, 1120–1149Revelli, F. (2001), “Spatial patterns in local taxation: tax mimicking or error mimicking?,” Applied Economics, 33, 1101–1107.Revelli, F. (2002), “Testing the Tax Mimicking versus Expenditure Spill-over Hypotheses Using English Data,” Applied Economics, 34, 1723–1731.Samuelson, P. A. (1954), “The Pure Theory of Public Expenditure,” The Review of Economics and Statistics, 36, 387–389.Tannenwald, R. (1999), “Tax Competition,” The Encyclopaedia of Tax Policy, Washington: the Urban Institute, 367–371.Tiebout, C. M. (1956), “A Pure Theory of Local Expenditures,” Journal of Political Economy, 64, 416–424.Wilson, J. D. (1986), “A Theory of Interregional Tax Competition,” Journal of Urban Economics, 19, 296–315.Wilson, J. D. and D. E. Wildasin (2004), “Capital Tax Competition: Bane or Boon,” Journal of Public Economics, 88, 1065–1091.Zodrow, G. R. and P. Mieszkowski (1986), “Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods,” Journal of Urban Economics, 19, 356–370.議題二 地方政府稅式支出報告朱澤民、陳津美與歐俊男 (2004)，「所得稅稅式支出報告理論架構暨編算模式之研究」，財政部委託研究計畫。林惠玲、陳正倉與鄭秀玲 (2007)，「我國現行稅式支出報告增列加值型及非加值型營業稅可行性之研究」，財政部委託研究計畫。林恭正、姚名鴻與詹昀姍 (2018)，「貨物稅及菸酒稅稅式支出報告編製之研究」，財政部委託研究計畫。徐偉初、羅時萬與陳國樑 (2020)，「遺產稅及贈與稅稅式支出報告編製之研究」，財政部委託研究計畫。郭乃菱 (2015)，「強化我國稅式支出制度課責性之研究」，財政部委託研究計畫。Craig, J. and W. Allan (2001), “Fiscal Transparency, Tax Expenditures, and Budget Process: An International Perspective,” Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association, 94, 258–264.European Commission (2014), “Tax Expenditures in Direct Taxation in EU Member States,” European Economy Occasion Papers, 207.Gravelle, J. G. (1999), “Tax Expenditures,” in J. J. Cords, R. D. Ebel and J. G. Gravelle (eds.), The Encyclopedia of Taxation and Tax Policy, Washington D.C.: Urban Institute Press, 379–380.IMF (2007), Manual on Fiscal Transparency, Washington D.C.: International Monetary Fund.McDaniel, P. R. and S. S. Surrey (1985), International Aspects of Tax Expenditures: A Comparative Study, Netherlands: Springer.OECD (2010), Tax Expenditures in OECD Countries, OECD Publishing: Paris.OECD (2020), Revenue Statistics 2020, OECD Publishing: Paris.Redonda, A. and T. Neubig (2018), “Assessing Tax Expenditure Reporting in G20 and OECD Economies,” CEP Discussion Notes, 2018/3.Schaeffer-Helmecki, J. (2019). Mandatory Property Tax Relief for Homeowners. Connecticut General Assembly Office of Legislative Research, Research Report.Germany Federal Ministry of Finance (2017), 26th Subsidy Report, Berlin, Germany: Germany Federal Ministry of Finance. 描述 碩士
國立政治大學
財政學系
108255004資料來源 http://thesis.lib.nccu.edu.tw/record/#G0108255004 資料類型 thesis dc.contributor.advisor 陳國樑 zh_TW dc.contributor.author (Authors) 紀昶銓 zh_TW dc.contributor.author (Authors) Ji, Chang-Cyuan en_US dc.creator (作者) 紀昶銓 zh_TW dc.creator (作者) Ji, Chang-Cyuan en_US dc.date (日期) 2021 en_US dc.date.accessioned 4-Aug-2021 16:02:53 (UTC+8) - dc.date.available 4-Aug-2021 16:02:53 (UTC+8) - dc.date.issued (上傳時間) 4-Aug-2021 16:02:53 (UTC+8) - dc.identifier (Other Identifiers) G0108255004 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/136578 - 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) 108255004 zh_TW dc.description.abstract (摘要) 我國地方政府財政狀況普遍不佳，地方財政收支長年入不敷出的情況下，地方政府舉債施政的現象已成常態，地方財政的議題越來越受到社會的關注。因此本研究以探討地方財政作為出發點，分為兩部分各自獨立之研究，第一部分為探討地方政府間租稅競爭的情形；第二部分為地方政府稅式支出報告建議。第一個議題探討地方政府間的租稅競爭現象。以往文獻指出租稅競爭的結果將使得各地方政府稅收減少，影響地方財政健全。本研究以地價稅、土地增值稅及房屋稅作為研究目標，使用公告地價、公告現值及房屋評定現值之追蹤資料，以兩階段最小平方法進行租稅競爭的探討。實證結果發現地方政府在地價稅及土地增值稅中確實存在租稅競爭的現象，租稅競爭程度分別為0.3851及0.5014；而房屋稅中則不存在租稅競爭的行為，此現象可能與各地方政府長久未調整房屋現值有關。第二個議題探討地方政府的稅式支出報告。本研究以臺北市地價稅、土地增值稅及房屋稅之稅式支出報告作為研究目標，建立稅式支出認定準則，並分析所有相關法規後，提出稅式支出報告修正的想法。研究結果發現臺北市的稅式支出報告存在改善的空間，部分項目不符合稅式支出定義，應排除於稅式支出外，此外也存在應列入稅式支出報告的項目。進一步分析稅式支出項目來源，發現大部分為中央政策所產生之項目。 zh_TW dc.description.abstract (摘要) The issue of local public finance cause social concerns in recent years, the revenues and expenditures of local government cannot make ends meet for many years, the phenomenon of borrowing money to govern has become the norm. This thesis includes two local public finance related topics. The first part is to discuss the situation of tax competition among local governments, and the second part is the recommendations of local government tax expenditure reports.The first topic discusses the phenomenon of tax competition among local governments. This research takes land value tax, land value increment tax, and house tax as research objectives, and uses the panel data of announced land value, assessed present value, and the current value of a house to conduct tax competition analysis with two-stage least square estimation. The empirical results revealed that there has tax competition phenomenon among local governments in land value tax and land value increment tax, and the degree of tax competition is 0.3851 and 0.5014 respectively, while there is no tax competition phenomenon in house tax.The second topic discusses local government tax expenditure reports. This research takes the tax expenditure reports of Taipei City’s land value tax, land value increment tax, and house tax as research objectives, and establishes the tax expenditure determination criteria, analyzes all relevant regulations, and proposes the idea of revising the tax expenditure report. The results found that there has room for improvement in the tax expenditure report. Some items do not meet the definition of tax expenditure and should be excluded, while there are also some that should be included in the tax expenditure report. The analysis of the sources of tax expenditure items reveals that most of them are generated by the central government policy. en_US dc.description.tableofcontents 議題一 地方政府租稅競爭 1第壹章 緒論 1第一節 研究背景 1第二節 研究動機及研究目的 2第貳章 文獻回顧 5第一節 資源流動模型與傳統租稅競爭 5第二節 外溢效果模型與標竿式租稅競爭 7第三節 租稅競爭實證研究回顧 11第參章 我國地方稅制度 16第一節 土地增值稅課稅制度 16第二節 地價稅課稅制度 18第三節 房屋稅課稅制度 20第肆章 研究方法 27第一節 實證模型 27第二節 變數選擇及資料來源 35第伍章 實證結果 41第一節 樣本概況與敘述性統計 41第二節 實證結果分析 44第陸章 結論 50參考文獻 53 議題二 地方政府稅式支出報告 56第壹章 緒論 56第一節 研究背景 56第二節 研究動機 57第三節 研究目的 58第貳章 文獻回顧 60第一節 稅式支出基本概念及主要問題 60第二節 稅式支出判斷原則及我國稅式支出報告之沿革 65第參章 地方政府現行稅式支出報告概況 67第一節 現行地方政府稅式支出報告規模分析 67第二節 現行地方稅式支出項目 72第肆章 地方稅式支出認定準則 74第一節 資本所得稅準則 74第二節 財產持有稅準則 78第伍章 地方財產稅稅式支出修正建議 83第一節 土地增值稅稅式支出報告 83第二節 地價稅稅式支出報告 85第三節 房屋稅稅式支出報告 87第陸章 結論 89參考文獻 92附錄 稅式支出判定結果表 94 zh_TW dc.format.extent 3512264 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0108255004 en_US dc.subject (關鍵詞) 地方財政 zh_TW dc.subject (關鍵詞) 租稅競爭 zh_TW dc.subject (關鍵詞) 稅式支出報告 zh_TW dc.subject (關鍵詞) Local public finance en_US dc.subject (關鍵詞) Tax competition en_US dc.subject (關鍵詞) Tax expenditure report en_US dc.title (題名) 有關地方財政兩篇研究—租稅競爭與稅式支出報告 zh_TW dc.title (題名) Two essays on local public finance: tax competition and tax expenditure report en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 議題一 地方政府租稅競爭尹邦慈 (2019)，《房屋稅基礎改革—以房屋消費價值為稅基》，碩士論文，國立政治大學財政學系研究所。吳名秋 (2003)，《臺灣地區賦稅競爭與規定地價問題之研究》，碩士論文，中國文化大學建築及都市計畫研究所。林全 (1989)，「土地增值稅與房地產價格變動之關係」，《經濟論文叢刊》，17，303–326。林英彥 (1990)，「論地價與地稅問題及其對策」，《臺灣土地金融季刊》，27，23–41。林元興 (2002)，「臺灣地區地方政府土地稅反應函數之測定」，行政院國家科學委員會委託研究計畫。洪志明 (2005)，《臺灣鄉鎮市轄區租稅競爭之探討》，碩士論文，世新大學經濟學系。張紹勳 (2016)，《Panel-data迴歸模型：Stata在廣義時間序列的應用》，臺灣：五南書局。許文昌 (1988)，「公告現值與土地市價差距之實證分析」，《臺灣土地金融季刊》，25，121–130。黃淑惠 (2000)，《我國地價稅稅基評估之理論與實証分析—以臺中市公告地價為分析對象》，碩士論文，國立政治大學財政學系研究所。黃崇哲與蘇建榮 (2013)，「財產稅稅基評定作業之檢討」，財政部委託研究計畫。許登芳 (2001)，「財政收支劃分法對地方自主性的影響」，《美和技術學院學報》，19，160-173。Baltagi, B. H. (1995), “Econometric Analysis of Panel Data”, New York: Wiley.Bastida, F., B. Benito, M. D. Guillamón, and A. M. Ríos (2019) , “Tax mimicking in Spanish municipalities: Expenditure spillovers, yardstick competition, or tax competition? ,” Public Sector Economics, 43, 115–139.Besley, T. and A. Case (1995), “Incumbent Behavior: Vote-Seeking, Tax-Setting,and Yardstick Competition,” American Economic Review, 85, 25–45.Brueckner, J. K. (1999), “Fiscal Federalism and Capital Accumulation,” Journal of Public Economic Theory, 1, 205–224Brueckner, J. K. (2003), “Strategic Interaction among Governments: An Overview of Empirical Studies,” International Regional Science Review, 26, 175–188.Brueckner, J. K. and L. A. Saavedra (2001), “Do Local Governments Engage in Strategic Property-Tax Competition?,” National Tax Journal, 54, 203–229.Buettner, T. 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(2016), “Strategic fiscal interactions among local Governments in Colombia,” Review of Public Economics, 219, 161–188.Oates, W. E. (1972), “An Essay on Fiscal Federalism,” Journal of Economic Literature, 37, 1120–1149Revelli, F. (2001), “Spatial patterns in local taxation: tax mimicking or error mimicking?,” Applied Economics, 33, 1101–1107.Revelli, F. (2002), “Testing the Tax Mimicking versus Expenditure Spill-over Hypotheses Using English Data,” Applied Economics, 34, 1723–1731.Samuelson, P. A. (1954), “The Pure Theory of Public Expenditure,” The Review of Economics and Statistics, 36, 387–389.Tannenwald, R. (1999), “Tax Competition,” The Encyclopaedia of Tax Policy, Washington: the Urban Institute, 367–371.Tiebout, C. M. (1956), “A Pure Theory of Local Expenditures,” Journal of Political Economy, 64, 416–424.Wilson, J. D. (1986), “A Theory of Interregional Tax Competition,” Journal of Urban Economics, 19, 296–315.Wilson, J. D. and D. E. 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