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題名 我國地價稅公平性之研究-以新北市板橋區為例
A Study on the Equity of Land Tax in Banqiao, New Taipei City
作者 林佳慧
Lin, Chia Hui
貢獻者 黃明聖
林佳慧
Lin, Chia Hui
關鍵詞 地價稅
公平性
Land Tax
Equity
日期 2016
上傳時間 3-Feb-2016 11:16:53 (UTC+8)
摘要 本文以新北市板橋區2012年8月至2014年底不動產實價登錄的交易資料，分析地價稅課徵的公平性。
利用公寓、華廈、大樓與純土地之土地公告地價占市場價值的估價比率，對估價比率的一致性、垂直公平與水平公平做研究。透過估價比率中位數、價格相關差異與離散係數做傳統的分析，結果發現板橋區的估價比率離散程度過高，估價呈現累退性，不符合垂直公平的原則，而且相近的交易價格，估價卻存在顯著不一致的樣態，亦不符合水平公平的原則。
再進行迴歸實證分析，可與傳統分析相互印證，迴歸結果指出板橋內的確呈現顯著的累退性，即有高價低估與低價高估的問題，不符合垂直公平。估價時，會受到土地財產特性的影響，尤其是土地面積、建物面積、與市中心距離等因素，會產生估價的水平不公平，例如土地面積越小，估價比率則越低的問題。
本文建議可針對新大樓林立區段做改革，調高該區段土地之公告地價，不但有利於提升估價比率，使納稅義務人負擔合理的稅負，並且同時有助於改善垂直公平與水平公平。
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。
林子欽與林子雅 (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。
陳德翰與王宏文 (2011)，「臺北市房屋稅公平性之研究－兼論豪宅稅之合理性」，《行政暨政策學報》，53，115-162。
黃明聖與黃淑惠 (2015)，《租稅法規–理論與實務》，台北：五南出版公司。
黃佳鈴與張金鶚 (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。
黃淑惠 (2000)，《我國地價稅稅基評估之理論與實証分析--以台中市公告地價為分析對象》，國立政治大學財政研究所博士論文。
華昌宜 (1997)，「地價稅的意義與住宅建設」，《住宅學報》，5，57-58.
Allen, M. T. and W. H. Dare (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. W., M. A. Sunderman and T. W. Hamilton (1992), “Adjusting for Vertical and Horizontal Inequtiy: Supplementing Mass Appraisal System,” Property Tax Journal, 11(3), 257-276.
Birch, J. W., M. A. Sunderman and B. C. Smith (2004), “Vertical Inequity in Property Taxation: A Neighborhood Based Analysis,” Journal of Real Estate Finance and Economics, 29(1), 71-78.
Borland, M.V. (1990), “On the Degree of Property Tax Assessment Inequity in Complex Tax Jurisdictions,” American Journal of Economics and Sociology, 49(4), 431-438.
Cheng, P. L. (1974), “Property Taxation, Assessment Performance and Its Measurement,” Public Finance, 29(3), 268-284.
Clapp, J. M. (1990), “A New Test for Equitable Real Estate Tax Assessment,” Journal of Real Estate Finance and Economics, 3, 233-249.
Cornia, G. C. and B. A. Slade (2005), “Property Taxation of Multifamily Housing: An Empirical Analysis of Vertical and Horizontal Equity,” Journal of Real Estate Research, 27(1), 17-46.
De Cesare, C. M. and L. Ruddock (1997), “An Empirical Analysis of a Property Tax System: a Case Study from Brazil,” The International Conference on Assessment Administration (63rd Annual Meeting): Toronto, Canada.
Fairbucks, J. C., P. R. Goebel, M. D. S. Morris and W. H. Dare (2013), “A Monte Carlo Exploration of the Vertical Property Tax Inequity Models: Searching for a ‘Best’ Model,” Journal of Real Estate Literature, 21(1), 3-24.
Goolsby, W. C. (1997), “Assessment Error in the Valuation of Owner-Occupied Housing,” Journal of Real Estate Research, 13(1), 33-45.
International Association of Assessing Officers (1978), Improving Real Property Assessment: A Reference Manual, Chicago, IL: IAAO.
International Association of Assessing Officers (2007), Standard on Ratio Studies, Kansas, Missouri: IAAO.
Lin, T.-C. and M.-H. Jhen (2009), “Inequity of Land Valuation in the Highly Developed City of Taipei, Taiwan,” Land Use Policy, 26, 662-668.
Lin, T.-C. (2010), “Property Tax Inequity Resulting from Inaccurate Assessment－The Taiwan Experience,” Land Use Policy, 27, 511-517.
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 and Administration, 1(1), 1530.
Paglin, M. and M. Fogarty (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 and Policy, 36(2), 182-193.
Sirmans, G. S., B. A. Diskin and H. S. Friday (1995), “Vertical Inequity in the Taxation of Real Property,” National Tax Journal, 48(1), 71-84.
Smith, B. C. (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.
Smith, B. C. (2008), “Intrajurisdictional Segmentation of Property Tax Burdens: Neighborhood Inequities Across an Urban Sphere,” Journal of Real Estate Research, 30(2), 207-223.
描述 碩士
國立政治大學
財政學系
102255029
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0102255029
資料類型 thesis
dc.contributor.advisor 黃明聖zh_TW
dc.contributor.author (Authors) 林佳慧zh_TW
dc.contributor.author (Authors) Lin, Chia Huien_US
dc.creator (作者) 林佳慧zh_TW
dc.creator (作者) Lin, Chia Huien_US
dc.date (日期) 2016en_US
dc.date.accessioned 3-Feb-2016 11:16:53 (UTC+8)-
dc.date.available 3-Feb-2016 11:16:53 (UTC+8)-
dc.date.issued (上傳時間) 3-Feb-2016 11:16:53 (UTC+8)-
dc.identifier (Other Identifiers) G0102255029en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/81109-
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) 102255029zh_TW
dc.description.abstract (摘要) 本文以新北市板橋區2012年8月至2014年底不動產實價登錄的交易資料，分析地價稅課徵的公平性。
利用公寓、華廈、大樓與純土地之土地公告地價占市場價值的估價比率，對估價比率的一致性、垂直公平與水平公平做研究。透過估價比率中位數、價格相關差異與離散係數做傳統的分析，結果發現板橋區的估價比率離散程度過高，估價呈現累退性，不符合垂直公平的原則，而且相近的交易價格，估價卻存在顯著不一致的樣態，亦不符合水平公平的原則。
再進行迴歸實證分析，可與傳統分析相互印證，迴歸結果指出板橋內的確呈現顯著的累退性，即有高價低估與低價高估的問題，不符合垂直公平。估價時，會受到土地財產特性的影響，尤其是土地面積、建物面積、與市中心距離等因素，會產生估價的水平不公平，例如土地面積越小，估價比率則越低的問題。
本文建議可針對新大樓林立區段做改革，調高該區段土地之公告地價，不但有利於提升估價比率，使納稅義務人負擔合理的稅負，並且同時有助於改善垂直公平與水平公平。		zh_TW
dc.description.tableofcontents 第一章 緒論 6
第1.1節 研究動機及目的 6
第1.2節 研究範圍 8
第1.3節 研究方法 9
第1.4節 研究架構與流程 9
第1.5節 研究限制 11
第二章 文獻回顧 12
第2.1節 國外研究財產稅之公平性 12
第2.2節 國內研究財產稅之公平性 23
第三章 模型設定與敘述統計 29
第3.1節 模型設定 29
第3.2節 敘述統計 32
第四章 實證結果 42
第4.1節 衡量指標的結果 42
第4.2節 迴歸模型的實證結果 43
第五章 結論與建議 60
第5.1節 結論 60
第5.2節 建議 62
參考文獻 63		zh_TW
dc.format.extent 1135035 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0102255029en_US
dc.subject (關鍵詞) 地價稅zh_TW
dc.subject (關鍵詞) 公平性zh_TW
dc.subject (關鍵詞) Land Taxen_US
dc.subject (關鍵詞) Equityen_US
dc.title (題名) 我國地價稅公平性之研究-以新北市板橋區為例zh_TW
dc.title (題名) A Study on the Equity of Land Tax in Banqiao, New Taipei Cityen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (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。
林子欽與林子雅 (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。
陳德翰與王宏文 (2011)，「臺北市房屋稅公平性之研究－兼論豪宅稅之合理性」，《行政暨政策學報》，53，115-162。
黃明聖與黃淑惠 (2015)，《租稅法規–理論與實務》，台北：五南出版公司。
黃佳鈴與張金鶚 (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。
黃淑惠 (2000)，《我國地價稅稅基評估之理論與實証分析--以台中市公告地價為分析對象》，國立政治大學財政研究所博士論文。
華昌宜 (1997)，「地價稅的意義與住宅建設」，《住宅學報》，5，57-58.
Allen, M. T. and W. H. Dare (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. W., M. A. Sunderman and T. W. Hamilton (1992), “Adjusting for Vertical and Horizontal Inequtiy: Supplementing Mass Appraisal System,” Property Tax Journal, 11(3), 257-276.
Birch, J. W., M. A. Sunderman and B. C. Smith (2004), “Vertical Inequity in Property Taxation: A Neighborhood Based Analysis,” Journal of Real Estate Finance and Economics, 29(1), 71-78.
Borland, M.V. (1990), “On the Degree of Property Tax Assessment Inequity in Complex Tax Jurisdictions,” American Journal of Economics and Sociology, 49(4), 431-438.
Cheng, P. L. (1974), “Property Taxation, Assessment Performance and Its Measurement,” Public Finance, 29(3), 268-284.
Clapp, J. M. (1990), “A New Test for Equitable Real Estate Tax Assessment,” Journal of Real Estate Finance and Economics, 3, 233-249.
Cornia, G. C. and B. A. Slade (2005), “Property Taxation of Multifamily Housing: An Empirical Analysis of Vertical and Horizontal Equity,” Journal of Real Estate Research, 27(1), 17-46.
De Cesare, C. M. and L. Ruddock (1997), “An Empirical Analysis of a Property Tax System: a Case Study from Brazil,” The International Conference on Assessment Administration (63rd Annual Meeting): Toronto, Canada.
Fairbucks, J. C., P. R. Goebel, M. D. S. Morris and W. H. Dare (2013), “A Monte Carlo Exploration of the Vertical Property Tax Inequity Models: Searching for a ‘Best’ Model,” Journal of Real Estate Literature, 21(1), 3-24.
Goolsby, W. C. (1997), “Assessment Error in the Valuation of Owner-Occupied Housing,” Journal of Real Estate Research, 13(1), 33-45.
International Association of Assessing Officers (1978), Improving Real Property Assessment: A Reference Manual, Chicago, IL: IAAO.
International Association of Assessing Officers (2007), Standard on Ratio Studies, Kansas, Missouri: IAAO.
Lin, T.-C. and M.-H. Jhen (2009), “Inequity of Land Valuation in the Highly Developed City of Taipei, Taiwan,” Land Use Policy, 26, 662-668.
Lin, T.-C. (2010), “Property Tax Inequity Resulting from Inaccurate Assessment－The Taiwan Experience,” Land Use Policy, 27, 511-517.
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 and Administration, 1(1), 1530.
Paglin, M. and M. Fogarty (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 and Policy, 36(2), 182-193.
Sirmans, G. S., B. A. Diskin and H. S. Friday (1995), “Vertical Inequity in the Taxation of Real Property,” National Tax Journal, 48(1), 71-84.
Smith, B. C. (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.
Smith, B. C. (2008), “Intrajurisdictional Segmentation of Property Tax Burdens: Neighborhood Inequities Across an Urban Sphere,” Journal of Real Estate Research, 30(2), 207-223.		zh_TW