政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/111731

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/111731

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113451/144438 (79%)
Visitors : 51261570 Online Users : 873

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Scope

please add "double quotation mark" for query phrases to get precise results

please goto advance search for comprehansive author search

Adv. Search

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

Goto mobile version

政大典藏 > College of Social Science > Department of Public Finance > Theses > Item 140.119/111731

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/111731

Title:	違章建築的房屋稅課徵相關議題之研究 Taxation of Unauthorized Building Works
Authors:	陳凱文
Contributors:	吳文傑陳凱文
Keywords:	違章建築房屋稅 Housing tax Illegal building works Unauthorized building works(UBWs)
Date:	2017
Issue Date:	2017-08-10 09:43:59 (UTC+8)
Abstract:	本文實證研究違章建築對於個人房屋稅稅負之影響，利用台北市地稅處2014年所進行之「台灣地區台北市房屋稅籍資料」，實證模型採用Ordinary Least Square(OLS)方式，依文山區違建共101065筆資料作為基底。實證結果發現，每增加一坪的違章建築，對個人房屋稅稅負的邊際貢獻是12元;每增加一坪的合法建物，對個人房屋稅稅負的邊際貢獻是200元。我們也發現，在房屋類型變數中，合法建物坪數、違建坪數、總樓層、鋼筋混凝土造都對個人房屋稅稅負有顯著正向的影響，也就是說，當合法建物坪數、違建坪數、總樓層越高或是建材是鋼筋混凝土造的話，其個人房屋稅稅負就越高；而對違建比例、屋齡對於個人房屋稅稅負有顯著負向的影響，亦即當違建比例、屋齡越低的時候，個人房屋稅稅負則有越高的傾向。 This paper empirically investigates the effect of illegal building works on individual owner’s housing tax.Using the data from housing tax provided by Taipei Local Tax Bureau. Our OLS estimation results shows that the marginal contribution of the illegal building works on individual owner’s housing tax is 12(NTD); the marginal contribution of the legal building works on individual owner’s housing tax is 200(NTD). We also find that living area, illegal building works area, floor, RC structure have significantly positive effect on individual owner’s housing tax; that is, if living area,or illegal building works area is more or the structure is RC,then individual owner’s housing tax will be more.However, the rate of illegal building works and age of the dwelling have significantly negative effect on individual owner’s housing tax; that is, if the rate of illegal building works or age of the dwelling becomes less, then individual owner’s housing tax will tend to be more.
Reference:	中文部份林子欽，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，王洪文(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。陳德翰、王宏文(2013),「台北市財產稅公平性之研究」，《台灣土地研究》， 16(2)：89-139。曾鵬光(2010),《違章建築現象分類與其對外部環境衝擊之研究—以台南市為例》博士論文，國立成功大學林庭毅 (2006),《台灣都市違章建築處理模式之研究—以台北市為例》碩士論文，國立台灣科技大學謝崑滄 (2006),《都市違章建築問題之探討—以高雄市為例》碩士論文，國立中山大學洪村山(2002),《違章建築處理模式之探討研究—以台北縣轄區為例》碩士論文，中華大學黃錦堂 (2003).《台北市違章建築處理法制之研究》台北：台北市政府法規委員會英文部份 Allen, M. and Dare, W.(2002),“identifying Determinants of Horizontal Tax Inequality: Evidence from Florida”,Journal of Real Estate Research,24(2), 153-164. Allen, M. T.(2003),“Measuring Vertical Property Tax Inequity in Multifamily Property Markets”, Journal of Real Estate Research,25(2): 171-184 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. Clapp, J.(1990),”A New Test for Equitable Real Estate Tax Assessment”, the Journal of Real Estate Finance and Economics, 3(3), 233-249. De Cesare, C., and Ruddock, L.(1998),”A New Approach to the Analysis of Assessment Equality”, Assessment Journal, March/April, 57-69 Ehrlich, I. and Becker, G. S. (1972),”Market Insurance, Self-Insurance, and Self-Protection.”The Journal of Political Economy. 80 (4): 623-648. Evans, Alan W. (2003),”Shouting Very Loudly- Economics, Planning and Politics.”Town Planning Review. 74 (2): 195-212. Ho, D. C. W., K. W. Chau and Y. Yau . (2008),”Evaluating Unauthorized Appendages in Private Apartment Building.” Building Research and Information . 36 (6): 568-579. Kuen-Tsing Shieh(2006),”Research on Problem of Illegal Constructions in a City - Take Kaohsiung City for Example, magisterial thesis”, Institute of Interdisciplinary Studies for Social Sciences, National Sun Yat-sen University. Kapoor, Mudit and le Blanc, David (2008),”Measuring Risk on Investment in Informal (Illegal) Housing: Theory and Evidence from Pune, India”. Regional Science and Urban Economics . 38: 311-329. Lin(2010), T.C.,” Property Tax Inequity Resulting from Inaccurate Assessment- The Taiwan Experience.” Land Use Policy,27(2):511-517 Lai, LWC; Ho, DCW(2001),”Unauthorised structures in a high-rise high-density environment-The case of Hong Kong”,Property Management. 19(2):112-113 Lai, Lawrence W.C and Ho, Daniel C.W. (2001),”Unauthorized Structures in a High-rise High-density Environment”.Property Management. 19 (2): 112-123 Levitt, Steven D. and Miles, Thomas J. (2006),”Economic Contributions to the Understanding of Crime“.Annual Review of Law and Social Science. 2: 147-164 Mayor K., Lyons S.,Tol R.,” Designing a property tax without property values: Analysis in the case of Ireland”, ESRI working paper Patton, Carl V. and Sophoulis, Costas M. (1989),”Unauthorized Suburban Housing Production in Greece.”Urban Geography. 10(2): 138-156. Stigler, George (1970),”The Optimum Enforcement of Laws”. Journal of Political Economy. 78 (3): 526-36 Tanasescu, A, Chui W.T., and Smart A. (2010),”Tops and Bottoms: State Tolerance of Illegal Housing in Hong Kong and Calgary”. Habitat International. 34, 478-484 Tseng, P. K., C. M. Chiang, H. Y. Hu and C. Y. Chen (2009),”The Externality of Building Violations in Urban Environment- Empirical Observation in Taiwan.”Future Trends in Architectural Management. International Symposium CIBW096 2009 Wu,W.C.,Chen,Y.J,and Zorn K.,” The Empirical Evidence on the Association between Effective Property Tax Rate and Property Characteristics”, National Chengchi university working paper Yiu C.Y. (2005),”Institutional arrangement and unauthorised building works in Hong Kong”, Structural Survey,Vol. 23 Issue: 1, pp.22-29
Description:	碩士國立政治大學財政學系 104255022
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0104255022
Data Type:	thesis
Appears in Collections:	[Department of Public Finance] Theses

Files in This Item:

File	Size	Format
502201.pdf	1223Kb	Adobe PDF2	482	View/Open

All items in 政大典藏 are protected by copyright, with all rights reserved.

社群 sharing

著作權政策宣告 Copyright Announcement

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。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

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。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

DSpace Software Copyright © 2002-2004 MIT & Hewlett-Packard / Enhanced by NTU Library IR team Copyright © - Feedback