| dc.contributor | 財政系 | - |
| dc.creator (作者) | 朱琇妍 | - |
| dc.date (日期) | 2026-07 | - |
| dc.date.accessioned | 14-Jul-2026 09:18:06 (UTC+8) | - |
| dc.date.available | 14-Jul-2026 09:18:06 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-Jul-2026 09:18:06 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=183282 | - |
| dc.description.abstract (摘要) | This research consolidates three views of property tax incidence into a dynamic stochastic general equilibrium (DSGE) model and analyzes the effects of property tax shocks on housing markets. We show that the elasticity of substitution between residential housing (owner-occupied) and investment housing (non-owner-occupied) plays an important role for the incidence of the property tax. When applying the model to Taiwan’s housing tax reform, the results indicate that the implementation of a hoarding tax on investment housing fails to curb the investment housing price; the tax effect is passed on to the residential housing price when investment housing and residential housing are considered as complements. A tax on residential housing can effectively moderate residential housing consumption and residential housing prices. | - |
| dc.format.extent | 122 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | International Tax and Public Finance, pp.1-27 | - |
| dc.subject (關鍵詞) | Income inequality; Speculative housing; DSGE | - |
| dc.title (題名) | Property Tax Incidence and Housing Market in Taiwan | - |
| dc.type (資料類型) | article | - |
| dc.identifier.doi (DOI) | 10.1007/s10797-026-09991-3 | - |
| dc.doi.uri (DOI) | https://doi.org/10.1007/s10797-026-09991-3 | - |
