政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/102905
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    政大典藏 > Journal of NCCU > Issue 67 > Journal Articles >  Item 140.119/102905


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    Title: 地方公共設施效益與土地稅負擔資本化之研究
    Other Titles: Capitalization of Public Services and Land Taxation
    Authors: 林森田;陳荔芬
    Lin, Sen-Tyan;Cheng, Li-Fen
    Contributors: 地政系
    Date: 1993-10
    Issue Date: 2016-10-18 10:33:18 (UTC+8)
    Abstract: 資本化為有關評估房地未來收益權利的變化過程，任何增加或減少房地權利的價值，即其資本價值之增加或減少的現象。本研究以台北市為實證地區，透過BOX-COX轉換模式，並結合兩階段最小平方法(TSLS)，以尋求最適的特徵價格函數型態，及解決可能產生之同步誤差問題，藉以驗證1.地方公共設施效益與土地稅負擔是否有資本化現象。2.不同使用之房地，例如純粹住宅及住商等混合使用住宅之資本化情形。3.不同權屬之住宅用房地消費者，例如自有自用者與租用者，其對地方公共設施效益是否有資本化現象及資本化程度之差異。最後並對資本化理念於土地政策之意義予以探討及分析。
    Relation: 國立政治大學學報, 67 part 2,423-457
    Data Type: article
    Appears in Collections:[Issue 67] Journal Articles

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