English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 74911/106084 (71%)
造訪人次 : 19414599      線上人數 : 373
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    請使用永久網址來引用或連結此文件: http://nccur.lib.nccu.edu.tw/handle/140.119/100371


    題名: 不動產有效稅率對房價影響分析—以台北市大同區與內湖區為例
    其他題名: The Influences of Effective Property Tax Rates on Housing Values: Evidence from Ta-tung and Nei-hu Districts in Taipei City
    作者: 彭建文;吳森田;吳祥華
    Peng, Chien-Wen;Wu, Sun-Tien;Wu, Shyang-Hua
    關鍵詞: 不動產有效稅率;不動產名目稅率;資本化率;資本化效果;房價
    Effective Property Tax Rate;Nominal Property Tax Rate;Capitalization Rate;Capitalization Effect;Housing Prices
    日期: 2007-11
    上傳時間: 2016-08-18 11:38:49 (UTC+8)
    摘要: 以往有關不動產稅對於房價影響的文獻,主要探討不同地區不動產稅率差異的資本化效果,本文認為即使不同地區的不動產名目稅率完全相同下,不動產有效\r稅率的差異亦會反映在房價上。本研究利用台北市大同區與內湖區的實際不動產\r交易案例推估其不動產有效稅率,發現兩者平均有效稅率約在0.0886%到0.1304%之間,明顯低於加權不動產名目稅率0.6%約5倍之多。由房價影響因素的實證結果來看,雖然台灣各縣市名目的地價稅率與房屋稅率完全相同,但不動產有效稅率\r的提高確實會使房價降低,當不動產有效稅率每增加一個百分點,房價將會降低\r2.02%。在完全資本化假設下,若將不動產有效稅率與其加權名目稅率間的差額透\r過資本化率予以還原,以3%的資本化率加以計算,房價應下降約15%左右,依此\r計算台灣不動產稅的資本化效果約13%,較國外一般不動產稅的資本化效果為低,\r背後隱含仍有相當高比例的不動產稅賦將轉嫁給購屋者負擔。
    Most of the literature that discusses the effect of property taxes on housing values has focused on the degree of capitalization of the property taxes in different areas under different nominal tax rates. We argue that even under a uniform nominal tax rate across different areas, the difference of effective property tax rates will affect housing values. We try to provide some solid evidence in this regard with a careful estimation of the true effective tax rates of properties transacted in two representative districts of Taipei, Ta-Tung and Nei-Hu. After careful estimation, we found that the average effective rates for the sampled properties in the combined districts range from 0.0886 precent to 0.1304 precent. These rates account for only one-fifth of the weighted nominal rate stipulated by the authorities. From the empirical results, we found that the lifting of the effective property tax rate has significant negative effects on housing prices. When the effective property rate increases 1 percent, housing prices will decrease by 2.02 percent. With a 3 percent discount rate and infinite house life to discount the difference between the nominal tax rate and effective property tax rate, housing prices will drop 15 percent. The capitalization rate is about 13 percent, much lower than in other countries.
    關聯: 臺灣土地研究, 10(2), 49-66
    Journal of Taiwan land research
    資料類型: article
    顯示於類別:[臺灣土地研究 TSSCI] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    10(2)-49-66.pdf607KbAdobe PDF161檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋