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題名 地方公共建設與土地稅資本化效果之研究 作者 李泳龍
LI, YONG-LONG貢獻者 林森田
李泳龍
LI, YONG-LONG關鍵詞 資本化效果
房地價
土地稅
公共設施日期 1994 上傳時間 14-Apr-2016 13:56:09 (UTC+8) 摘要 以土地經濟分析之觀點,資本化效果被定義為任何增加或減少房地未來收益屬性的變動,都將增加或減少房地權益價值。就影響因素不同,大致可分為正面及負面資本化效果;而就影響範圍區分,又可分為內部及外部資本化效果。 參考文獻 中文部份 1.于明誠:都市計畫概要,詹氏書局,民國七十六年。 2. 中華民國七十八年臺灣地區住宅狀況調查報告,行政院主計處。 3. 朱敬一&紀志毅,論城市鄉村間公共財的最適配置Tiebout 與 Todaro模型之綜合,經濟論文叢刊,台大經濟學系出版,民國七十七年。 4. 何東波,公共設施計畫基本原理,規畫師第11期,民國七十三年八月。 5. 李泳龍,地價稅與地方公共設施對住宅區位選擇影響之研究Tiebout 假說在台北都會區之實證研究,政大地政研究所碩士論文,民國七十七年六月 6. 林英彥,不動產估價,文笙書局,第三版,民國七十年。 7. 林英彥,土地經濟學通論,第四版,文笙書局,民國八十年。 8. 林森田,地方公共設施效益資本化之研究,雅典出版社,民國八十四月。 9. 林森田及陳荔芬,地方公共設施效孟與土地稅負擔資本化之研究,政大學報第67 期,民國八十二年十月。 10. 林子欽,台北市地方公共設施效益及房地稅歸宿之研究以大同區、內湖區為例、政大地研所碩士論文,民國八十年六月。 11 林華德,當代財政學,第四版,大中國圖書公司,民國七十九年四月。 12. 我國土地問題與土地政策,國立政治大學地政研究所主編,國立編譯館,民國七十一年七月。 13. 陳伯仲,都市地理學,三民書局。 14. 張永河,地方財政差異與人口異動之研究,政大財研所碩士論 文,民國七十六年六月。 15. 張紹勳,林秀娟編著, SAS/PC 統計分析與實務應用,松崗出版, 民國八十年十月 16. 黃俊英著, 多變量分析,中國經濟企業研究所,民國七十四年。 17. 黃啟福,住宅屬性需求之研究-松山、大安、古亭為例,中興都研 所碩士論文,氏國七十二年。 18. 殷章甫,經濟發展與土地利用,文笙書局,民國69 年8 月。 19. 梁蔪善,地理學計量分析,中國文化大學出版部印行,民國七十四年。 20. 辜炳珍:房地產價格指數查編之研究,行政院主計處,民國七十八年。 2 1.曾明遜,不寧適設施對住宅價格影響之研究-以垃圾處理場為個, 中興大學都市計劃研究所碩士論文,民國八十一年六月。 22. 鄧束潰,林炳文,個體經濟學理論,五版,三民書局,民國七十六年 23. 鄭碧娥,商情預測,三民書局,民國八十二年四月。 24. 蔡吉源,租稅與居所選擇,中央研究院三民主義研究所,民國六十九年十月。 25. 蘇志超,土地稅論,中國地政研究所,民國71 年。 26. 謝靜琪,台北市公共設施效益資本化之研究,國立中興大學都市計 劃研究所碩士論文,民國七十三年八月。 英文部份 1. Adelman I. & Griliches Z (1961),On an Index of Quality Change ,Journal of the American Statistical Association V. 56. 2. Arnott R.J. and MacKinnon J.G. (1977) ,The Effects of The Property Tax:A General Equilbrium Simulation , Journal of Urban Economics 4,389-407. 3. Arnott R.J. and Stiglitz J.E.(1979) ,Aggregate Land Rents, Expenditure on Public Goods, and Optimal City Size, Quarterly Journal of Economics Vol.XCIII Nov 4. 4. Auerbach A.J. and Feldstein Y1 (1987),Handbook of Public Economics Vol 1 North Holland. 5. Black D.E. (1972) ,The Nature and Extent of Effective Propert Tax Rate Variation within the City of Boston. National Tax Journal J.V.25 No2. 6. Bartik (1987) ,The Estimation of Demand Parameters in Hedonic Price Models, Journal of Political Economy ,Vol 95, No11,81-88. 7. Berglas E.(1982) ,User Charges, Local Public Services, and Taxation of Land Rents, Public Finance,37,178-88 . 8. Bewley T. (1981) ,A Critique of Tiebouts Theory of Local Public Expenditures, Econometrica vol 49, No3.713-40. 9. Brookshire D.S. ,Thayer r1.A., Schulze W.D. ,and D`Arge R.C. (1982) `Valuing Public Goods: A Comparison of Survey and Hedonic Approaches` American Economic Review, Vol 72,Nol,165-77. 10.Brueckner J.K. (1979) ,Property Values ,Local Public Expenditure and Economic Efficiency, Journal of Public Economics` 11,223-46. 11.Brueckner J.K. (1983) ,Property Value Maximization and Public Sector Efficiency , Journal of Urban Economics 14,1-15. 12 . Chaudry-Shah A.M.(1989), A Capitalization Approach to Fiscal Incidence at the Local Level, Land Economics Vol 65,No4,359-75. 13.Chinloy P. (1978),Effective Property Taxes and Tax Capitalization, Canadian Journal of Economics V.11 No 4. 14. Church A.M. (1974),Capitalization of the Effective Property Tax Rate on Single Family Residence ,National Tax Journal,V.27,No.1. 15.Daicoff D.W.(1971),Capitalization of the Benefits of Water Resource Development ,in Government Spending & Land Values ed . Harris C. L. The University of Winsconsin Press. 16.Edel M. and Sclar E. (1974) ,Taxes, Spending, and Property Values: Supply Adjustment in a Tiebout-Oates Model, Journal of Political Economy 82,941-54. 17.Epple D. (1987) ,Hedonic Prices and Implicit Markets: Estimating Demand and Supply Functions for Differentiated Products, Journal of Political Economy, Vol 95,N01,59-79. 18.Goodman A.C. (1983) ,Capitalization of Property Tax Differentials Within and Among Municipalities, Land Economics Vol 59,N02,211-19. 19.Grieson R.E. and White J.R.(1989) ,The Existence and Capitalization of Neighborhood Externalities: A Reassessment, Journal of Urban Economics 25 ,68-76. 20.Gujarati D.N. (1988) ,Basic Econometrics, Mcgraw-Hill International Edition 2nd. 21.Gustely R.D. (1976) ,Local Taxes, Expenditures and Urban Housing: A Reassessment of the Evidence, Southern Economics Journal 42,659-65. 22.Hoyt W.H. (1991) ,Competive Jurisdictions, congestion, and the Henry George Theorem, Regional Science and Urban Economics 21,351-70. 23.Hamilton B.W. (1975),Zoning and Property Taxation In a System of Local Governments, Urban Studies V.12 24.Hamilton B.W. (1976),The Effects of Property Taxes and Local Public Spending on Property Values: A Theoretical Comment ,Journal of Political Economics,V.84,No3. 25.Henning J.A. & Ridker (1967) ,The Determinants of ResidBntial Property Values with Special Reference to Air Pollution, Review of Economic and Statistics,V.49 No2. 26.Ingram D.R. (1971),The Concept of Accessibility: a Search for an Operational Form, Regional Studies,V.5 27.Jenson J.P. (1937) ,Tax Capitalization, in the Bulletin of the National Association 23. 28.Johnson M.S. & Lea M.J.(1982),Differnetial Capitalization of Local Public Service Characteristics, Land Economics V.58 No2. 29.King A.T. (1977), Estimating Property Tax Capitalization: A Critical Comment, Journal of Political Economy,85,No2, 425-31. 30.Kuroda T. (1992) ,The Henry George Theorem, Capitalization Hypothesis, and Interregional Equalization: A Synthesis, Nagoya University, College of General Education, Chikusa, Nagoya,464-01,Japan. 31.McDougall G.S. (1976) ,Local Public Goods and Residential Property Values :Some Insights and Extensions , National Tax Journal 29,436-47. 32.McMillan M. L., Reid B.G. and Gillen D.W.(1980) ,An xtension of the Hedonic Approach for Estimating the Value of Quiet, Land Economics, vol 56. no3,315-28. 33.Meadows G.R.(1976) ,Taxes ,Spending, and Property Values: A Comment and Further Results, Journal of Political Economy 84,869-80. 34.Mieszkowski P. and Saper A.M. (1978) ,An Estimate of the Effects of Airport Noise on Property Values , Journal of Urban Economics,5,425-40. 35.Mills E.S. and Oates W.E. ed (1975),Fiscal Zoning and Land Use Control, Lexington Books. 36.Musgrave R.A. and Musgrave P.B. (1989),Public Finance In Theory and Practice ,5rd,McGRAW-HILL Book Company. 37.Oates W.A. (1969) ,The Effects of Property Taxes and Local Public Spending on Property Values: An Emperica Study of Tax Capitalization and the Tiebout Hypothesis, Journal of Political Economy 77,957-71. 38.Oates W.A. (1973) ,The Effect of Property Taxes and Local Pubilc Spending on Property Values :A Reply and Yet Further Results ,Journal of Political Economy 81,1004-1008. 39.Palmouist R.B. (1992) ,Valuing Locaized Externalities, Journal of Urban Economics 31,59-68. 40.Pauly M.V. (1976) ,A Model of Local Government Expenditure and Tax Capitalization , Journal of Public Economics 6,231-42. 41.Pogodzinski J.M. (1988) ,Amenities In an Urban General Equilbrium Model, Journal of Urban Economics 24,260-78. 42.Pogodzinski J.M. and Sjoqust D.L.(1991), The Effects of the Social Choice Rule on Local Fiscal Variables, Regional Science and Urban Economics 21,31-54. 43.Polinsky A.M. and Shavell S. (1976) ,Amenities and Property Values in A Model of An Urban Area , Journal of Public Economics 5,119-29. 44.Pollakowski H.O. (1973) ,The Effect of Property Taxes and Local Pubilc Spending on Property Values: A Comment and Further Results Journal of Political Economy 81,994-1003. 45 .Polinsky A.M (1978) ,The Long-Run Effects of Residential Property Tax And Local Public Services, Journal of Urban Economics 5,241-62. 46.Reinhard R.~. (1981) ,Estimating Property Tax Capitalization: A Further Comment, Journal of Political Economy, vol 89,no06,1251-60. 47.Reschovsky A. (1981) ,Residential Choice and the Local Public Sector: An Alternative Test of the Tiebout Hypothesis, Journal of Urban Economics V.6 48.Rosen H.S. and Fullerton D.J.(1977) ,A Note on Local Tax Rates ,Public Benefit Levels ,and Property Values, Journal of Political EconomY,85,No2,433-40. 49.Schuler R.E. ,The Interaction Between Local Governmentnd Urban Residential Location: Reply and Further Analysis, The American Economic Review 66, -05,968-75. 50.Seligman E.R.A. (1969) ,The Shifting and Incidence of Taxation, Augustus M. kelly Publishers. 51.Sonstelie J.C. and Portney P.R. (1978) ,Profit Maximizing Communities and the Theory of Local Public Expenditures, Journal of Urban Economics 5,263-77. 52.Starrett D.(1980), Land Value Capitalization in Local Provision of Local Public Goods, The American Economic Review, Vol 70,No3,380-92. 53.Starrett D.(1980) ,Land Value Capitalization in Local Public Finance, Journal of Political Economy, vol 89,No2, 306-27. 54.Starrett D.(1988),Foundations of Public Economics, Cambridge University Press. 55.Tiebout C.M. (1956) ,A Pure Theory of Local Expenditure, Journal of Political Economy 64,416-24. 56.Varian H.R. (1992), Microeconomics Analysis 3rd. W.W. Norton & Company 57.White M.J. (1979) ,Measuring the Benefits of Envirmnmental and Public Policy Changes in Cities, Journal of Public Economics 11,247-60. 58.Yinger J.(1982) ,Capitalization and the Theory of Local Public Finance, Journal of Political Economy ,vol 90,N05. 59.Yinger J. ,Borsch-Supan A. ,Bloom H.S. and Ladd H.F. (1988) ,Property Taxes and House Values :The Theory and Estimation of Intrajurisdicational Property Tax Capitalization. Academic Press INC. 60.Zodrow G.(1980),Optimal Tax Reform :the Case of Property Tax Equalization , National Tax Association Proceeding. 描述 博士
國立政治大學
地政學系資料來源 http://thesis.lib.nccu.edu.tw/record/#A2002000607 資料類型 thesis dc.contributor.advisor 林森田 zh_TW dc.contributor.author (Authors) 李泳龍 zh_TW dc.contributor.author (Authors) LI, YONG-LONG en_US dc.creator (作者) 李泳龍 zh_TW dc.creator (作者) LI, YONG-LONG en_US dc.date (日期) 1994 en_US dc.date.accessioned 14-Apr-2016 13:56:09 (UTC+8) - dc.date.available 14-Apr-2016 13:56:09 (UTC+8) - dc.date.issued (上傳時間) 14-Apr-2016 13:56:09 (UTC+8) - dc.identifier (Other Identifiers) A2002000607 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/84374 - dc.description (描述) 博士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 地政學系 zh_TW dc.description.abstract (摘要) 以土地經濟分析之觀點,資本化效果被定義為任何增加或減少房地未來收益屬性的變動,都將增加或減少房地權益價值。就影響因素不同,大致可分為正面及負面資本化效果;而就影響範圍區分,又可分為內部及外部資本化效果。 zh_TW dc.description.tableofcontents 第一章緒論..........1 第一節研究動機目的..........1 第二節研究範圍與方法..........3 第二章相關文獻回顧..........10 第一節國外相關研究..........10 第二節國內相關研究..........17 第三章資本化效果之理論基礎與模型建立..........25 第一節資本化效果之涵義及類型..........25 第二節理論基礎..........31 第三節實證模型建立..........40 第四章變數選擇及資料說明..........50 第一節變數選擇..........50 第二節資料說明..........59 第五章實證分析及於土地政策上應用之探討..........70 第一節分年橫斷面分析..........70 第二節時間趨勢及新舊發展區差異分析..........84 第三節個案分析-以內湖垃圾焚化廠為例..........91 第四節資本化效果於土地政策上之應用..........105 第六章結論與建議..........113 參考文獻..........118 附錄一..........130 附錄二..........135 附錄三..........138 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#A2002000607 en_US dc.subject (關鍵詞) 資本化效果 zh_TW dc.subject (關鍵詞) 房地價 zh_TW dc.subject (關鍵詞) 土地稅 zh_TW dc.subject (關鍵詞) 公共設施 zh_TW dc.title (題名) 地方公共建設與土地稅資本化效果之研究 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 中文部份 1.于明誠:都市計畫概要,詹氏書局,民國七十六年。 2. 中華民國七十八年臺灣地區住宅狀況調查報告,行政院主計處。 3. 朱敬一&紀志毅,論城市鄉村間公共財的最適配置Tiebout 與 Todaro模型之綜合,經濟論文叢刊,台大經濟學系出版,民國七十七年。 4. 何東波,公共設施計畫基本原理,規畫師第11期,民國七十三年八月。 5. 李泳龍,地價稅與地方公共設施對住宅區位選擇影響之研究Tiebout 假說在台北都會區之實證研究,政大地政研究所碩士論文,民國七十七年六月 6. 林英彥,不動產估價,文笙書局,第三版,民國七十年。 7. 林英彥,土地經濟學通論,第四版,文笙書局,民國八十年。 8. 林森田,地方公共設施效益資本化之研究,雅典出版社,民國八十四月。 9. 林森田及陳荔芬,地方公共設施效孟與土地稅負擔資本化之研究,政大學報第67 期,民國八十二年十月。 10. 林子欽,台北市地方公共設施效益及房地稅歸宿之研究以大同區、內湖區為例、政大地研所碩士論文,民國八十年六月。 11 林華德,當代財政學,第四版,大中國圖書公司,民國七十九年四月。 12. 我國土地問題與土地政策,國立政治大學地政研究所主編,國立編譯館,民國七十一年七月。 13. 陳伯仲,都市地理學,三民書局。 14. 張永河,地方財政差異與人口異動之研究,政大財研所碩士論 文,民國七十六年六月。 15. 張紹勳,林秀娟編著, SAS/PC 統計分析與實務應用,松崗出版, 民國八十年十月 16. 黃俊英著, 多變量分析,中國經濟企業研究所,民國七十四年。 17. 黃啟福,住宅屬性需求之研究-松山、大安、古亭為例,中興都研 所碩士論文,氏國七十二年。 18. 殷章甫,經濟發展與土地利用,文笙書局,民國69 年8 月。 19. 梁蔪善,地理學計量分析,中國文化大學出版部印行,民國七十四年。 20. 辜炳珍:房地產價格指數查編之研究,行政院主計處,民國七十八年。 2 1.曾明遜,不寧適設施對住宅價格影響之研究-以垃圾處理場為個, 中興大學都市計劃研究所碩士論文,民國八十一年六月。 22. 鄧束潰,林炳文,個體經濟學理論,五版,三民書局,民國七十六年 23. 鄭碧娥,商情預測,三民書局,民國八十二年四月。 24. 蔡吉源,租稅與居所選擇,中央研究院三民主義研究所,民國六十九年十月。 25. 蘇志超,土地稅論,中國地政研究所,民國71 年。 26. 謝靜琪,台北市公共設施效益資本化之研究,國立中興大學都市計 劃研究所碩士論文,民國七十三年八月。 英文部份 1. Adelman I. & Griliches Z (1961),On an Index of Quality Change ,Journal of the American Statistical Association V. 56. 2. Arnott R.J. and MacKinnon J.G. (1977) ,The Effects of The Property Tax:A General Equilbrium Simulation , Journal of Urban Economics 4,389-407. 3. Arnott R.J. and Stiglitz J.E.(1979) ,Aggregate Land Rents, Expenditure on Public Goods, and Optimal City Size, Quarterly Journal of Economics Vol.XCIII Nov 4. 4. Auerbach A.J. and Feldstein Y1 (1987),Handbook of Public Economics Vol 1 North Holland. 5. Black D.E. (1972) ,The Nature and Extent of Effective Propert Tax Rate Variation within the City of Boston. National Tax Journal J.V.25 No2. 6. Bartik (1987) ,The Estimation of Demand Parameters in Hedonic Price Models, Journal of Political Economy ,Vol 95, No11,81-88. 7. Berglas E.(1982) ,User Charges, Local Public Services, and Taxation of Land Rents, Public Finance,37,178-88 . 8. Bewley T. (1981) ,A Critique of Tiebouts Theory of Local Public Expenditures, Econometrica vol 49, No3.713-40. 9. Brookshire D.S. ,Thayer r1.A., Schulze W.D. ,and D`Arge R.C. (1982) `Valuing Public Goods: A Comparison of Survey and Hedonic Approaches` American Economic Review, Vol 72,Nol,165-77. 10.Brueckner J.K. (1979) ,Property Values ,Local Public Expenditure and Economic Efficiency, Journal of Public Economics` 11,223-46. 11.Brueckner J.K. (1983) ,Property Value Maximization and Public Sector Efficiency , Journal of Urban Economics 14,1-15. 12 . Chaudry-Shah A.M.(1989), A Capitalization Approach to Fiscal Incidence at the Local Level, Land Economics Vol 65,No4,359-75. 13.Chinloy P. (1978),Effective Property Taxes and Tax Capitalization, Canadian Journal of Economics V.11 No 4. 14. Church A.M. (1974),Capitalization of the Effective Property Tax Rate on Single Family Residence ,National Tax Journal,V.27,No.1. 15.Daicoff D.W.(1971),Capitalization of the Benefits of Water Resource Development ,in Government Spending & Land Values ed . Harris C. L. The University of Winsconsin Press. 16.Edel M. and Sclar E. (1974) ,Taxes, Spending, and Property Values: Supply Adjustment in a Tiebout-Oates Model, Journal of Political Economy 82,941-54. 17.Epple D. (1987) ,Hedonic Prices and Implicit Markets: Estimating Demand and Supply Functions for Differentiated Products, Journal of Political Economy, Vol 95,N01,59-79. 18.Goodman A.C. (1983) ,Capitalization of Property Tax Differentials Within and Among Municipalities, Land Economics Vol 59,N02,211-19. 19.Grieson R.E. and White J.R.(1989) ,The Existence and Capitalization of Neighborhood Externalities: A Reassessment, Journal of Urban Economics 25 ,68-76. 20.Gujarati D.N. (1988) ,Basic Econometrics, Mcgraw-Hill International Edition 2nd. 21.Gustely R.D. (1976) ,Local Taxes, Expenditures and Urban Housing: A Reassessment of the Evidence, Southern Economics Journal 42,659-65. 22.Hoyt W.H. (1991) ,Competive Jurisdictions, congestion, and the Henry George Theorem, Regional Science and Urban Economics 21,351-70. 23.Hamilton B.W. (1975),Zoning and Property Taxation In a System of Local Governments, Urban Studies V.12 24.Hamilton B.W. (1976),The Effects of Property Taxes and Local Public Spending on Property Values: A Theoretical Comment ,Journal of Political Economics,V.84,No3. 25.Henning J.A. & Ridker (1967) ,The Determinants of ResidBntial Property Values with Special Reference to Air Pollution, Review of Economic and Statistics,V.49 No2. 26.Ingram D.R. (1971),The Concept of Accessibility: a Search for an Operational Form, Regional Studies,V.5 27.Jenson J.P. 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