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    題名: 論房屋稅資本化情形—以臺北市調整房屋標準單價為例
    An Analysis of House Tax Capitalization—Evidence from a Substantial Increase in the Standard Value of Houses in Taipei
    作者: 張雅雯
    Chang, Ya-Wen
    貢獻者: 陳國樑
    Chen, Kuo-Liang
    張雅雯
    Chang, Ya-Wen
    關鍵詞: 房屋稅
    租稅資本化
    資本化程度
    house tax
    tax capitalization
    degree of capitalization
    日期: 2023
    上傳時間: 2023-12-01 11:51:57 (UTC+8)
    摘要: 本研究分析臺北市房屋稅資本化 (capitalization) 現象並估算資本化程度，運用2012年8月1日至2022年12月31日臺北市不動產買賣交易資料，對照臺北市政府稅捐稽徵處公告計算房屋課稅現值所需之要素，建構不動產交易資料結合房屋課稅現值之資料庫，並自行計算房屋稅稅額及房屋稅有效稅率。
    普通最小平方法 (ordinary least squares；OLS) 研究結果顯示，當房屋稅有效稅率上升1% 時，整體房屋交易價格下跌1.07%；適用新標準單價的房屋下跌幅度 (4.21%) 比適用舊標準單價的房屋下跌幅度 (0.98%) 來得更大。全體房屋、適用新標準單價之房屋及適用舊標準單價之房屋資本化程度則分別是2.77%、11.46% 及2.53%。此外，斷點迴歸設計 (regression discontinuity design；RDD) 再次確認不動產交易價格及房屋稅有效稅率呈現負向關係，門檻處也有觀察到適用新標準單價會使不動產交易價格產生不連續下跌及房屋稅有效稅率出現不連續上升的狀況。
    綜上，房屋稅有效稅率對於不動產交易價格呈現顯著負相關，惟資本化程度偏低，代表所增加的房屋稅大多數已轉嫁予購屋者承擔，未來政府在制定房屋稅政策時，應將租稅轉嫁情形納入考量。
    This paper examines the impact of house taxes on housing prices and estimate the degree of house tax capitalization in the Taipei City. We compiled a comprehensive database encompassing real estate transaction records from the period of August 1, 2012, to December 31, 2022, and for each of the observations, we calculated the current values of the house, together with the corresponding house tax liability.
    The results of ordinary least squares (OLS) suggest that for a one percentage point increase in the house tax effective tax rate, there is a 1.07% reduction in the price of all properties. The reduction in prices is more pronounced for properties subject to the new standard value of houses (4.21%) when compared to the reduction in prices of properties subject to the old standard value of houses (0.98%). The degrees of capitalization vary accordingly, which are 2.77% for all properties, 11.46% for properties subject to the new standard value of houses, and 2.53% for properties subject to the old standard value of houses. In addition, results from the regression discontinuity design (RDD) analysis confirm the negative relationship between the effective tax rates and the prices of properties. Furthermore, we find a discontinuous decline in transaction prices and an increase in the house tax effective tax rate at the cutoff of the introduction of the new standard value of houses.
    In summary, this study demonstrates a negative association between the effective tax rate of house tax and the transaction price of properties. However, the low degree of capitalization suggests that a substantial portion of the increase in the house tax liability is shifted to home buyers. In the discussion of the house tax reform, tax incidence is a key element to be considered.
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    描述: 碩士
    國立政治大學
    行政管理碩士學程
    110921080
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0110921080
    資料類型: thesis
    顯示於類別:[行政管理碩士學程(MEPA)] 學位論文

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