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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/36309


    Title: 從公共選擇觀點探討土地稅稅基之評定
    Authors: 張瑞真
    Chang Jui Chen
    Contributors: 林森田
    張瑞真
    Chang Jui Chen
    Keywords: 公共選擇
    政治景氣循環
    土地稅稅基
    經濟變數
    政策變數
    政治家
    官僚
    Date: 2002
    Issue Date: 2009-09-18 17:57:20 (UTC+8)
    Abstract: 論文摘要
    本研究運用公共選擇觀點建立理論模型，探討政府組織之政治家與官僚之互動，並分析經濟發展、房地產景氣等經濟變數與政治過程中人為干預之政策變數對土地稅稅基之影響，其次利用追蹤資料之迴歸模型，檢定理論模型之推論及分析政治景氣循環現象，並提出改進土地稅稅基評定制度之參考點。
    本研究發現，當政治家主導評定過程時，理論模型推導出經濟變數對土地稅稅基有正向影響，人為干預之政策變數對土地稅稅基產生不利影響，並於實證上以台灣省21個縣市，民國76年至民國90年之追蹤資料迴歸分析，證實本研究理論模型之推論，即第一任政治家於選後藉由繁榮地方建設，回饋選民和利益團體於選票上之支持，欲連任之政治家於選前一年和選舉年，透過減輕選民和利益團體土地稅負擔，達到連任之目標，產生土地稅稅基之政治景氣循環現象，尤其是選舉競爭程度愈激烈，愈有誘因操控土地稅稅基之評定。
    綜合上述之分析結果可解釋，當政府的力量未受適當規範及運作過程中制度的缺失，排擠了技術官僚查估地價之專業，產生歷年來土地稅稅基偏低之鎖進效果，欲改善現行規則，需以漸進方式為之。短期而言，(1)藉由資訊的公開，改變經濟與政治相對價格，進而影響政治家與官僚個人偏好的改變；(2)藉由誘因機制，誘使土地稅稅基提高；(3)藉由技術的更新，促進政府組織的改良。長期而言，參考日韓經驗，建立合理有效之土地稅稅基評定制度。
    關鍵詞：
    公共選擇、政治景氣循環、土地稅稅基、政治家、官僚、經濟變數和政策變數
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    Description: 博士
    國立政治大學
    地政研究所
    83257503
    91
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0083257503
    Data Type: thesis
    Appears in Collections:[Department of Land Economics] Theses

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