1. NCCU Academic Hub
  2. 學術產出
  3. College of Social Science
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

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-LONGen_US
dc.creator (作者) 李泳龍zh_TW
dc.creator (作者) LI, YONG-LONGen_US
dc.date (日期) 1994en_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) A2002000607en_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/#A2002000607en_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) thesisen_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. (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.		zh_TW