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題名 課稅地價評估之公平性檢驗與調整模式
Measuring and Adjusting for Horizontal and Vertical Inequity in Land Value Tax Assessment
作者 周若湘
Chou, Ruo-Siang
貢獻者 江穎慧
Chaing, Ying-Hui
周若湘
Chou, Ruo-Siang
關鍵詞 估價比值
COD
PRD
PRB
VHAAS地價調整程序
ratio studies
COD
PRD
PRB
VHAAS adjustment
日期 2023
上傳時間 2-八月-2023 13:39:09 (UTC+8)
摘要 財產稅稅基評估的準確性和公平性攸關財產稅課徵之租稅和政策功能，近年來政府積極發展大量估價模型，以追求估價結果更符合市場價值，然而地價不公是否被解決至今仍未有明確的解答。雖然國內外已累積大量的文獻討論財產稅公平性議題，國際上也已發展出財產稅公平性檢驗和調整的機制，但國內研究仍缺乏財產稅公平性檢驗依循程序和調整模式，因此本研究試圖回答兩個研究問題：首先，政府在衡量地價公平性是否有可依循之程序？其次，政府要如何針對地價不公平性進行調整？
本研究就金門縣民國101至110年土地與房地交易案件為例，以IAAO(2013)提出的衡量指標COD、PRD和PRB，檢驗這10年間公告地價與公告土地現值之水平和垂直公平性，就空間分布和各項指標衡量結果，顯示金門縣公告土地現值和公告地價皆呈現水平和垂直不公平性。接著，本研究以Birch et al.(1992)提出的VHAAS調整模式展示地價調整之程序，以地價區段為調整單元，分別就土地和房地交易案件進行調整。由調整結果來看，雖然調整後COD仍未達國際標準，但有減少的趨勢；調整前後PRD皆呈現累退性，但以PRB衡量卻發現調整後地價多呈現累進性，且其絕對值有減少的趨勢。因此，經由VHAAS調整後水平和垂直不公平性之狀況皆被減緩。
總結來說，IAAO(2013)的各項公平性指標，有助於政府簡單明瞭的檢視地價評估公平性，而本研究展示VHAAS調整模式適用於消弭短期地價不公平性，但就長期的角度而言，仍需要地方政府從地價評估之程序面和手段改善地價不公平性。
The accuracy and equity of property tax assessment are crucial for tax collection and policy functions. In recent years, the government has actively developed mass appraisal models to achieve assessment consistent with market values. However, whether assessment value of land inequality has been effectively resolved remains unclear. While extensive literature exists discussing the issue of property tax equity, international standards on ratio studies and adjustments have been developed. Nevertheless, there is still a lack of established procedures and adjustment methods for examining property tax equity in domestic research. Therefore, this study aims to address two questions: Does the government have a procedural framework to measure equality of land value assessment? How can the government adjust for inequality of land value assessment?
Using real estate transaction cases in Kinmen County from 2012 to 2021 as an example, this study examines the horizontal and vertical inequity of Announced Land Value and Announced Currently Land Value by COD, PRD, and PRB proposed by International Association of Assessing Officers. The results indicate both horizontal and vertical inequity in ALV and ACLV in Kinmen County over the ten-year period. Subsequently, this study demonstrates the procedure for assessment adjustment using the VHAAS proposed by Birch et al. (1992). The adjustment is conducted at land value district level, considering both land and property transaction cases. The results of the adjustment show a decreasing trend in COD after the adjustment, although it still does not meet IAAO standards. While PRD exhibits regressive before and after the adjustment, PRB shows progressive after the adjustment, with a decrease in absolute values. Consequently, the adjustment through VHAAS relives both horizontal and vertical inequity in ALV and ACLV.
In conclusion, the indicators of ratio studies contribute to examining the equity of land value assessment in a simple and clear manner. This study demonstrates that the VHAAS adjustment model is suitable for eliminating short-term inequality. However, from a long-term perspective, local governments still need to improve equity through procedural and methodological enhancements in land value assessment.
參考文獻 一、 中文參考文獻
王宏文，2010，「台北市地價稅公平性之研究」，『行政暨政策學報』，51：47-76。
王宏文、曾彥閔，2013，「臺北市與高雄市住宅財產稅之比較：兼論兩市財稅努力之差異」，『政治科學論叢』，56：119-156。
何維信、廖德宗，1996，「利用地理資訊系統輔助地價區段之劃分」，『地籍測量: 中華民國地籍測量學會會刊』，18(2)：28-48。
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。
林子雅，2007，「不動產課稅估價公平性之衡量」，國立臺北大學不動產與城鄉環境學系碩士論文：新北市。
林英彥，2017，「對現行大量估價制度之探討」，『土地問題研究季刊』，16(2)：82-85。
林家正，2019，「電腦大量估價運用於地價查估作業」，內政部地政司出國考察報告。
張梅英、施昱年，2004，「台灣大量估價問題分析及其改進方法之研究」，『土地問題研究季刊』，3(3)：89-105。
梁仁旭、廖彬傑、陳奉瑤、葉惠中，2015，「應用克利金法輔助地價區段劃設之研究」，『台灣土地研究』，18(2)：1-20。
傅健豪、曾中信，2021，「以財稅資料分析台灣不動產稅制公平性」，『經濟論文』，49(3)：411-444。
游振輝，2005，「從不動産總價分離房地價格之探討」，『土地問題研究季刊』，4(3)：96-105。
黃佳鈴、張金鶚，2005，「從房地價格分離探討地價指數之建立」，『台灣土地研究』，8(2)：73-106。
黃瓊瑤，2002，「現行區段地價查估程序、作法之合理性探討(2完)」，『現代地政』，247：14-16。
鄒克萬、張秀玲、張曜麟，2002，「整合空間統計技術之土地大量估價方法之研究」，『都市與計劃』, 29(3)：395-420。
蔡吉源，2001，「台灣土地課稅制度: 問題, 影響與改革」，『台灣土地研究』，3：37-82。
鄧筱蓉，2022，「臺南市實價登錄大數據輔區段地價平衡(含整體開發區)之研究」，台南市政府委託研究案。
賴碧瑩，2007，「應用類神經網路於電腦輔助大量估價之研究」，『住宅學報』，16(2)：43-65。
二、 英文參考文獻
Allen, M. and Dare, W., 2002, “Identifying determinants of horizontal property tax inequity: Evidence from Florida”, Journal of Real Estate Research, 24(2): 153-164.
Bentick, B. L., 1979, “The impact of taxation and valuation practices on the timing and efficiency of land use”, Journal of Political Economy, 87(4): 859-868.
Birch, J. and Sunderman, M., 2014, “Regression Modeling for Vertical and Horizontal Property Tax Inequity”, Journal of Housing Research, 23(1): 89-104.
Birch, J. W., Sunderman, M. A. and Hamilton, T. W., 1990, “Adjusting for vertical inequity in property assessment”, Property Tax Journal, 9(3): 197-211.
Birch, J. W., Sunderman, M. A. and Hamilton, T. W., 1992, “Adjusting for Vertical and Horizontal Inequity: Supplementing Mass Appraisal Systems”, Property Tax Journal, 11(3): 257-276.
Birch, J. W., Sunderman, M. A. and Smith, B. C., 2004, “Vertical Inequity in Property Taxation: A Neighborhood Based Analysis”, The Journal of Real Estate Finance and Economics, 29(1): 71-78.
Birch, J., Sunderman, M. A. and Radetsky, E., 2017, “Reducing vertical and horizontal inequity in property tax assessments”, Journal of Property Tax Assessment & Administration, 14(2): 71-81.
Brueckner, J. K., 1986, “A modern analysis of the effects of site value taxation”, National Tax Journal, 39(1): 49-58.
Carter, J. M., 2016, “Methods for determining vertical inequity in mass appraisal”, Fair & Equitable, 14(6): 3-8.
Cheng, P. L., 1974, “Property taxation, assessment performance, and its measurement”, Public Finance, 29(3-4): 268-284.
Clapp, J. M., 1990, “A new test for equitable real estate tax assessment”, The Journal of Real Estate Finance and Economics, 3(3): 233-249.
Cornia, G. C. and Slade, B. A., 2006, “Horizontal inequity in the property taxation of apartment, industrial, office, and retail properties”, National Tax Journal, 59(1): 33-55.
Gloudemans, R. J., 2011, “The coefficient of price-related bias: A measure of vertical equity”, Fair & Equitable, 9(8): 3-8.
Gnat, S., 2021, “Property mass valuation on small markets”, Land, 10(4):388-402.
Hermans, L., Bidanset, P., Davis, P. and McCORD, M., 2022, “Using property-level ratio studies for the incorporation of validation models in single-family residential real estate assessment”, Journal of Property Tax Assessment & Administration, 19(1): 83-103.
IAAO, 2013, Standard on Ratio Studies, Missouri: International Association of Assessing Officers.
IAAO, 2017, Standard on Mass Appraisal of Real property, Missouri: International Association of Assessing Officers.
IAAO, 2018, Automated Valuation Models(AVMs), Missouri: International Association of Assessing Officers.
Kochin, L. A. and Parks, R. W., 1982, “Vertical equity in real estate assessment: A fair appraisal”, Economic Inquiry, 20(4): 511-532.
Lin, T.-C., 2010, “Property tax inequity resulting from inaccurate assessment—The Taiwan experience”, Land Use Policy, 27(2): 511-517.
McDonald, J. F. and Yurova, Y., 2006, “Are Property Taxes Capitalized in the Selling Price of Industrial Real Estate?”, Appraisal Journal, 74(3): 250-256.
McMillen, D. and Singh, R., 2022, “Measure of Vertical Inequality in Assessments “, working paper, AP22DM1, Lincoln Institute of Land Policy.
McMillen, D. P., 2013, “The effect of appeals on assessment ratio distributions: Some nonparametric approaches”, Real Estate Economics, 41(1): 165-191.
Mehta, S. and Giertz, J. F., 1996, “Measuring the performance of the property tax assessment process”, National Tax Journal, 49(1): 73-85.
Mikesell, J. L., 2004, “Equity impacts of a non-market property assessment standard: Evidence from the Indiana administrative formula approach”, Journal of Property Tax Assessment & Administration, 1(1): 15-30.
Mikesell, J., 2007, Fiscal administration: Analysis and Applications for the Public Sector, CA: Thomson Wadsworth:
Mills, D. E., 1981, “The non-neutrality of land value taxation”, National Tax Journal, 34(1): 125-129.
Netzer, D., 1966, Economics of the property tax, Washington, D.C: Brookings Institution.
Oates, W. E. and Schwab, R. M., 1997, “The impact of urban land taxation: The Pittsburgh experience”, National Tax Journal, 50(1): 1-21.
Oates, W. E., 1969, “The effects of property taxes and local public spending on property values: An empirical study of tax capitalization and the Tiebout hypothesis”, Journal of Political Economy, 77(6): 957-971.
Paglin, M. and Fogarty, M., 1972, “Equity and the property tax: A new conceptual focus”, National Tax Journal, 25(4): 557-565.
Payton, S., 2006, “A spatial analytic approach to examining property tax equity after assessment reform in Indiana”, Journal of Regional Analysis & Policy, 36(2): 182-193.
Plummer, E., 2010, “Evidence on the distributional effects of a land value tax on residential households”, National Tax Journal, 63(1): 63-92.
Sanpietro, F. J., Sunderman, M. S., Radetskiy, E. and Janz, B., 2019, “Using information theory to evaluate measures of vertical inequality in property taxation”, Journal of Property Tax Assessment & Administration, 16(1): 5-23.
Shoup, D. C., 1970, “The optimal timing of urban land development”, Regional Science, 25(1): 33-44.
Sirmans, S., Gatzlaff, D. and Macpherson, D., 2008, “Horizontal and vertical inequity in real property taxation”, Journal of Real Estate Literature, 16(2): 167-180.
Skaburskis, A. and Tomalty, R., 1997, “Land Value Taxation and Development Activity: The Reaction of Toronto and Ottawa Developers, Planners, Municipal Finance Officials”, Canadian Journal of Regional Science, 20(3): 401-418.
Smith, B., 2000, “Applying models for vertical inequity in the property tax to a non-market value state”, Journal of Real Estate Research, 19(3): 321-344.
Sunderman, M., Birch, J., Cannaday, R. and Hamilton, T., 1990, “Testing for vertical inequity in property tax systems”, Journal of Real Estate Research, 5(3): 319-334.
Yinger, J., Bloom, H. S., Borsch-Supan, A., and Ladd, H. F., 1988, Property Taxes and House Values-Theory and Estimation of Intrajurisdictional Property Tax Capitalization, Washington, D. C.: Academic Press。
Department of Taxation and Finance, New York State (2021). Assessment Equity in New York: Results from the 2021 Market Value Survey. Retrieved September 15, 2022 from Department of Taxation and Finance, New York State on World Wide Web: https://www.tax.ny.gov/research/property/reports/cod/2021mvs/reporttext.htm
描述 碩士
國立政治大學
地政學系
110257001
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110257001
資料類型 thesis
dc.contributor.advisor 江穎慧zh_TW
dc.contributor.advisor Chaing, Ying-Huien_US
dc.contributor.author (作者) 周若湘zh_TW
dc.contributor.author (作者) Chou, Ruo-Siangen_US
dc.creator (作者) 周若湘zh_TW
dc.creator (作者) Chou, Ruo-Siangen_US
dc.date (日期) 2023en_US
dc.date.accessioned 2-八月-2023 13:39:09 (UTC+8)-
dc.date.available 2-八月-2023 13:39:09 (UTC+8)-
dc.date.issued (上傳時間) 2-八月-2023 13:39:09 (UTC+8)-
dc.identifier (其他 識別碼) G0110257001en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/146460-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 地政學系zh_TW
dc.description (描述) 110257001zh_TW
dc.description.abstract (摘要) 財產稅稅基評估的準確性和公平性攸關財產稅課徵之租稅和政策功能，近年來政府積極發展大量估價模型，以追求估價結果更符合市場價值，然而地價不公是否被解決至今仍未有明確的解答。雖然國內外已累積大量的文獻討論財產稅公平性議題，國際上也已發展出財產稅公平性檢驗和調整的機制，但國內研究仍缺乏財產稅公平性檢驗依循程序和調整模式，因此本研究試圖回答兩個研究問題：首先，政府在衡量地價公平性是否有可依循之程序？其次，政府要如何針對地價不公平性進行調整？
本研究就金門縣民國101至110年土地與房地交易案件為例，以IAAO(2013)提出的衡量指標COD、PRD和PRB，檢驗這10年間公告地價與公告土地現值之水平和垂直公平性，就空間分布和各項指標衡量結果，顯示金門縣公告土地現值和公告地價皆呈現水平和垂直不公平性。接著，本研究以Birch et al.(1992)提出的VHAAS調整模式展示地價調整之程序，以地價區段為調整單元，分別就土地和房地交易案件進行調整。由調整結果來看，雖然調整後COD仍未達國際標準，但有減少的趨勢；調整前後PRD皆呈現累退性，但以PRB衡量卻發現調整後地價多呈現累進性，且其絕對值有減少的趨勢。因此，經由VHAAS調整後水平和垂直不公平性之狀況皆被減緩。
總結來說，IAAO(2013)的各項公平性指標，有助於政府簡單明瞭的檢視地價評估公平性，而本研究展示VHAAS調整模式適用於消弭短期地價不公平性，但就長期的角度而言，仍需要地方政府從地價評估之程序面和手段改善地價不公平性。		zh_TW
dc.description.abstract (摘要) The accuracy and equity of property tax assessment are crucial for tax collection and policy functions. In recent years, the government has actively developed mass appraisal models to achieve assessment consistent with market values. However, whether assessment value of land inequality has been effectively resolved remains unclear. While extensive literature exists discussing the issue of property tax equity, international standards on ratio studies and adjustments have been developed. Nevertheless, there is still a lack of established procedures and adjustment methods for examining property tax equity in domestic research. Therefore, this study aims to address two questions: Does the government have a procedural framework to measure equality of land value assessment? How can the government adjust for inequality of land value assessment?
Using real estate transaction cases in Kinmen County from 2012 to 2021 as an example, this study examines the horizontal and vertical inequity of Announced Land Value and Announced Currently Land Value by COD, PRD, and PRB proposed by International Association of Assessing Officers. The results indicate both horizontal and vertical inequity in ALV and ACLV in Kinmen County over the ten-year period. Subsequently, this study demonstrates the procedure for assessment adjustment using the VHAAS proposed by Birch et al. (1992). The adjustment is conducted at land value district level, considering both land and property transaction cases. The results of the adjustment show a decreasing trend in COD after the adjustment, although it still does not meet IAAO standards. While PRD exhibits regressive before and after the adjustment, PRB shows progressive after the adjustment, with a decrease in absolute values. Consequently, the adjustment through VHAAS relives both horizontal and vertical inequity in ALV and ACLV.
In conclusion, the indicators of ratio studies contribute to examining the equity of land value assessment in a simple and clear manner. This study demonstrates that the VHAAS adjustment model is suitable for eliminating short-term inequality. However, from a long-term perspective, local governments still need to improve equity through procedural and methodological enhancements in land value assessment.		en_US
dc.description.tableofcontents 第一章 緒論 1
第一節 研究動機與問題 1
第二節 研究內容與方法 4
第三節 研究架構與流程 7
第二章 相關理論與文獻回顧 9
第一節 不動產稅制公平性經濟理論 9
第二節 我國地價稅評估制度之問題與改進方式 12
第三節 財產稅稅基公平性檢驗 14
第四節 財產稅稅基公平性調整 25
第三章 研究設計 37
第一節 公平性檢驗 37
第二節 VHAAS調整模式 40
第三節 資料處理與清理 46
第四節 房地價格拆分 53
第四章 公平性檢驗與調整模式 63
第一節 公平性檢驗 63
第二節 VHAAS地價調整程序 81
第五章 結論與建議 99
第一節 結論 99
第二節 建議 101
參考文獻 105		zh_TW
dc.format.extent 6830352 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110257001en_US
dc.subject (關鍵詞) 估價比值zh_TW
dc.subject (關鍵詞) CODzh_TW
dc.subject (關鍵詞) PRDzh_TW
dc.subject (關鍵詞) PRBzh_TW
dc.subject (關鍵詞) VHAAS地價調整程序zh_TW
dc.subject (關鍵詞) ratio studiesen_US
dc.subject (關鍵詞) CODen_US
dc.subject (關鍵詞) PRDen_US
dc.subject (關鍵詞) PRBen_US
dc.subject (關鍵詞) VHAAS adjustmenten_US
dc.title (題名) 課稅地價評估之公平性檢驗與調整模式zh_TW
dc.title (題名) Measuring and Adjusting for Horizontal and Vertical Inequity in Land Value Tax Assessmenten_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、 中文參考文獻
王宏文，2010，「台北市地價稅公平性之研究」，『行政暨政策學報』，51：47-76。
王宏文、曾彥閔，2013，「臺北市與高雄市住宅財產稅之比較：兼論兩市財稅努力之差異」，『政治科學論叢』，56：119-156。
何維信、廖德宗，1996，「利用地理資訊系統輔助地價區段之劃分」，『地籍測量: 中華民國地籍測量學會會刊』，18(2)：28-48。
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。
林子雅，2007，「不動產課稅估價公平性之衡量」，國立臺北大學不動產與城鄉環境學系碩士論文：新北市。
林英彥，2017，「對現行大量估價制度之探討」，『土地問題研究季刊』，16(2)：82-85。
林家正，2019，「電腦大量估價運用於地價查估作業」，內政部地政司出國考察報告。
張梅英、施昱年，2004，「台灣大量估價問題分析及其改進方法之研究」，『土地問題研究季刊』，3(3)：89-105。
梁仁旭、廖彬傑、陳奉瑤、葉惠中，2015，「應用克利金法輔助地價區段劃設之研究」，『台灣土地研究』，18(2)：1-20。
傅健豪、曾中信，2021，「以財稅資料分析台灣不動產稅制公平性」，『經濟論文』，49(3)：411-444。
游振輝，2005，「從不動産總價分離房地價格之探討」，『土地問題研究季刊』，4(3)：96-105。
黃佳鈴、張金鶚，2005，「從房地價格分離探討地價指數之建立」，『台灣土地研究』，8(2)：73-106。
黃瓊瑤，2002，「現行區段地價查估程序、作法之合理性探討(2完)」，『現代地政』，247：14-16。
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Department of Taxation and Finance, New York State (2021). Assessment Equity in New York: Results from the 2021 Market Value Survey. Retrieved September 15, 2022 from Department of Taxation and Finance, New York State on World Wide Web: https://www.tax.ny.gov/research/property/reports/cod/2021mvs/reporttext.htm		zh_TW