| dc.contributor.advisor | 張勝文 | zh_TW |
| dc.contributor.author (Authors) | 李中文 | zh_TW |
| dc.creator (作者) | 李中文 | zh_TW |
| dc.date (日期) | 2002 | en_US |
| dc.date.accessioned | 18-Sep-2009 10:54:30 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 10:54:30 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 10:54:30 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0089255013 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34679 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 財政研究所 | zh_TW |
| dc.description (描述) | 89255013 | zh_TW |
| dc.description (描述) | 91 | zh_TW |
| dc.description.abstract (摘要) | 在其他條件不變時，房屋的現值是居住者將預期該棟房屋在未來各期所能提供的服務價值，扣除預期未來各期所需負擔之財產稅後，將淨服務價值按折現率加以折現後之價值。租稅資本化問題即為研究財產稅折現進入房價的比率，但是，公共支出與有效財產稅率之間的潛在關連與房屋服務價值的設算方式是相關研究的最大限制，本文採用Palmon and Smith (1998b)的修正後的Capitalization Model，以預測租金加上管理費設算房屋所提供的服務價值，配合台北市與台北縣的買屋抽樣資料，估計台北都市化地區的財產稅資本化比率，幾乎所有的實證結果都顯示存在著過度資本化的情形，探究可能的原因，資料的誤差以及相關變數的遺漏都有可能導致過度資本化的情形。若是資料誤差不大時，購屋者的資訊不完全與房價被高估而使有效財產稅率過低也許是造成過度資本化的真正原因。 | zh_TW |
| dc.description.abstract (摘要) | All other things being equal, the value of a house equals the present value of the rental flow minus the present value of the property tax flow. The objective of this study is to estimate the degree of property tax capitalization of the Taipei urbanized area. In fact, there are two main limitations on this issue—the potential correlation between local public expenditures and effective property tax rate, and the method in computing the value of housing service. We apply the modified capitalization model established by Palmon and Smith (1998b) and the idea that the values of housing services equal the estimates of rental prices plus the management fees to estimate the degree of capitalization. Our result shows that there is over capitalization in Taipei urbanized area and that the degree of capitalization reported here is much greater than those from past studies. Although such over-capitalization result may be caused by sample errors and missing variables, it can be argued that, if the sample-error problem isn’t severe, incomplete information and under-estimated effective property tax rates should take the blame for this. | en_US |
| dc.description.tableofcontents | 論文目次第一章 研究動機與目的……………………………1第二章 文獻回顧……………………………………62.1 前言…………………………………………………62.2 模型介紹……………………………………………62.3 修正後的Capitalization Model…………………112.4 本章結論……………………………………………13第三章 理論基礎 …………………………………153.1 前言…………………………………………………153.2修正後的Capitalization Model理論… …………163.3 Amenity Model…………………………… ………213.4結論……………………………………… …………22第四章 實證方法與結果……… …………………234.1前言……………………… …………………………234.2修正後的Capitalization Model的兩階段估計式 244.3 Amenity Model的估計式……………… …………264.4 Capitalization Model的估計式…………………274.5資料說明…………………… ………………………284.6實證結果…………… ………………………………354.7本章結論…………… ………………………………41第五章 結論與相關研究建議…… ………………43參考文獻…………………………………………………48附錄一：估計房屋稅作業程序…………………………51附錄二：變數說明表…… ……………………………52附錄三：有效財產稅率說明……………………………53圖表目次圖形目次本文架構圖………………………………………………5表格目次表一 本文所採用名目地價稅稅率…… ………………28表二 租屋市場資料敘述統計表…………… ………33表三 買屋市場敘述統計表……………………………34表四 租金迴歸式結果…………………………………36表五 修正後的Capitalization Model實證結果……37表六 Amenity Model實證結果…………… …………39表七 利用Amenity Model所計算出資本化比率… …40表八 Capitalization Model的實證結果……… …41 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0089255013 | en_US |
| dc.subject (關鍵詞) | 財產稅 | zh_TW |
| dc.subject (關鍵詞) | 租稅資本化 | zh_TW |
| dc.subject (關鍵詞) | 租稅歸宿 | zh_TW |
| dc.subject (關鍵詞) | Property taxation | en_US |
| dc.subject (關鍵詞) | Capitalization | en_US |
| dc.subject (關鍵詞) | Tax incidence | en_US |
| dc.title (題名) | 財產稅之租稅資本化：台北都市化地區之實證研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
| dc.relation.reference (參考文獻) | Reference | zh_TW |
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