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題名 從公共選擇觀點探討土地稅稅基之評定
作者 張瑞真
Chang Jui Chen
貢獻者 林森田
張瑞真
Chang Jui Chen
關鍵詞 公共選擇
政治景氣循環
土地稅稅基
經濟變數
政策變數
政治家
官僚
日期 2002
上傳時間 18-Sep-2009 17:57:20 (UTC+8)
摘要 論文摘要
     本研究運用公共選擇觀點建立理論模型，探討政府組織之政治家與官僚之互動，並分析經濟發展、房地產景氣等經濟變數與政治過程中人為干預之政策變數對土地稅稅基之影響，其次利用追蹤資料之迴歸模型，檢定理論模型之推論及分析政治景氣循環現象，並提出改進土地稅稅基評定制度之參考點。
     本研究發現，當政治家主導評定過程時，理論模型推導出經濟變數對土地稅稅基有正向影響，人為干預之政策變數對土地稅稅基產生不利影響，並於實證上以台灣省21個縣市，民國76年至民國90年之追蹤資料迴歸分析，證實本研究理論模型之推論，即第一任政治家於選後藉由繁榮地方建設，回饋選民和利益團體於選票上之支持，欲連任之政治家於選前一年和選舉年，透過減輕選民和利益團體土地稅負擔，達到連任之目標，產生土地稅稅基之政治景氣循環現象，尤其是選舉競爭程度愈激烈，愈有誘因操控土地稅稅基之評定。
     綜合上述之分析結果可解釋，當政府的力量未受適當規範及運作過程中制度的缺失，排擠了技術官僚查估地價之專業，產生歷年來土地稅稅基偏低之鎖進效果，欲改善現行規則，需以漸進方式為之。短期而言，(1)藉由資訊的公開，改變經濟與政治相對價格，進而影響政治家與官僚個人偏好的改變；(2)藉由誘因機制，誘使土地稅稅基提高；(3)藉由技術的更新，促進政府組織的改良。長期而言，參考日韓經驗，建立合理有效之土地稅稅基評定制度。
     關鍵詞：
     公共選擇、政治景氣循環、土地稅稅基、政治家、官僚、經濟變數和政策變數
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二、中文部分：
（一）書籍與期刊
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描述 博士
國立政治大學
地政研究所
83257503
91
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0083257503
資料類型 thesis
dc.contributor.advisor 林森田zh_TW
dc.contributor.author (Authors) 張瑞真zh_TW
dc.contributor.author (Authors) Chang Jui Chenen_US
dc.creator (作者) 張瑞真zh_TW
dc.creator (作者) Chang Jui Chenen_US
dc.date (日期) 2002en_US
dc.date.accessioned 18-Sep-2009 17:57:20 (UTC+8)-
dc.date.available 18-Sep-2009 17:57:20 (UTC+8)-
dc.date.issued (上傳時間) 18-Sep-2009 17:57:20 (UTC+8)-
dc.identifier (Other Identifiers) G0083257503en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/36309-
dc.description (描述) 博士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 地政研究所zh_TW
dc.description (描述) 83257503zh_TW
dc.description (描述) 91zh_TW
dc.description.abstract (摘要) 論文摘要
     本研究運用公共選擇觀點建立理論模型，探討政府組織之政治家與官僚之互動，並分析經濟發展、房地產景氣等經濟變數與政治過程中人為干預之政策變數對土地稅稅基之影響，其次利用追蹤資料之迴歸模型，檢定理論模型之推論及分析政治景氣循環現象，並提出改進土地稅稅基評定制度之參考點。
     本研究發現，當政治家主導評定過程時，理論模型推導出經濟變數對土地稅稅基有正向影響，人為干預之政策變數對土地稅稅基產生不利影響，並於實證上以台灣省21個縣市，民國76年至民國90年之追蹤資料迴歸分析，證實本研究理論模型之推論，即第一任政治家於選後藉由繁榮地方建設，回饋選民和利益團體於選票上之支持，欲連任之政治家於選前一年和選舉年，透過減輕選民和利益團體土地稅負擔，達到連任之目標，產生土地稅稅基之政治景氣循環現象，尤其是選舉競爭程度愈激烈，愈有誘因操控土地稅稅基之評定。
     綜合上述之分析結果可解釋，當政府的力量未受適當規範及運作過程中制度的缺失，排擠了技術官僚查估地價之專業，產生歷年來土地稅稅基偏低之鎖進效果，欲改善現行規則，需以漸進方式為之。短期而言，(1)藉由資訊的公開，改變經濟與政治相對價格，進而影響政治家與官僚個人偏好的改變；(2)藉由誘因機制，誘使土地稅稅基提高；(3)藉由技術的更新，促進政府組織的改良。長期而言，參考日韓經驗，建立合理有效之土地稅稅基評定制度。
     關鍵詞：
     公共選擇、政治景氣循環、土地稅稅基、政治家、官僚、經濟變數和政策變數		zh_TW
dc.description.tableofcontents 目錄
     
     第一章 緒論………………………………………………………………..…1
      第一節 研究動機與目的………………………………………..…..…..1
      第二節 研究方法與流程……………………………………………......5
      第三節 研究範圍……………………….……………………….……....7
     第二章 文獻回顧…………………………………………………………..…9
      第一節 公共選擇理論之探討……………………………………………..9
      第二節 政治景氣循環理論之探討…………….………………..….… 12
      第三節 土地稅稅基文獻之探討………………..…………….……… .17
      第四節 小結…………………………………………………………… ..22
     第三章 土地稅稅基評定之探討…………………………..………….……24
      第一節 土地稅稅基評定問題之探討……………………………….…..25
      第二節 地價評議委員會運作機制之檢視 ………………………… ...39
      第三節 小結 ..…………………………….……………..……..……48
     第四章 理論模型………………………..…………………….….….……50
      第一節 政治家與官僚目標函數之建立……………………..………...50
      第二節 政治家與官僚評定土地稅稅基之互動……..………………….54
     第五章 實證分析……………………………………………..……….…..59
      第一節 土地稅稅基政治景氣循環之分析.……………………….…….59
     ..第二節 小結…………………………………………………………….…75
     第六章 綜合分析 ……………………………………………………….….76
     ..第一節 土地稅稅基評定之分析………………………………….………76
      第二節 理論模型和實證方法檢討與評估……………………………….85
     第七章 結論與後續研究………………..………………………….…..…87
      第一節 結論……………………………………………………………….87
      第二節 後續研究………………………………………………...……..94
     
     參考文獻 …………………………………………………………………...95
     附錄
      附錄一 深度訪談受訪者名單………………….……………………….106
     附錄二 評定土地稅稅基之結構式問卷……………………………………110
     
     
     
     圖目錄
     
     圖3-1評定土地稅稅基之流程圖……………………………………..……30
     圖6-1台灣省21個縣市歷年平均公告土地現值調幅趨勢圖………………78
     圖6-2北部縣市公告土地現值佔一般正常交易價格比率趨勢圖…………79
     圖6-3中部縣市公告土地現值佔一般正常交易價格比率趨勢圖…..……79
     圖6-4南部縣市公告土地現值佔一般正常交易價格比率趨勢圖…………80
     圖6-5東部縣市公告土地現值佔一般正常交易價格比率趨勢圖………..80
     
     
     
     表目錄
     
     表5-1公告土地現值調幅、平均家戶所得和建照執照面積基本統計量表 (縣市別)……………………………………………………………….....63
     表5-2公告土地現值調幅、平均家戶所得和建照執照面積基本統計量表 (年度別)…………………………………………..……………………...66
     表5-3民國76-90年土地稅稅基追蹤資料實證結果……………….….….69
     表5-4各縣市選舉年選舉競爭程度基本統計量表………………….…….72
     表5-5選舉年土地稅稅基追蹤資料實證結果……………………….….…74
     表7-1土地稅稅基評定之研究發現與制度改善一覽表……….………….88		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0083257503en_US
dc.subject (關鍵詞) 公共選擇zh_TW
dc.subject (關鍵詞) 政治景氣循環zh_TW
dc.subject (關鍵詞) 土地稅稅基zh_TW
dc.subject (關鍵詞) 經濟變數zh_TW
dc.subject (關鍵詞) 政策變數zh_TW
dc.subject (關鍵詞) 政治家zh_TW
dc.subject (關鍵詞) 官僚zh_TW
dc.title (題名) 從公共選擇觀點探討土地稅稅基之評定zh_TW
dc.type (資料類型) thesisen
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