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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/81109


    Title: 我國地價稅公平性之研究-以新北市板橋區為例
    A Study on the Equity of Land Tax in Banqiao, New Taipei City
    Authors: 林佳慧
    Lin, Chia Hui
    Contributors: 黃明聖
    林佳慧
    Lin, Chia Hui
    Keywords: 地價稅
    公平性
    Land Tax
    Equity
    Date: 2016
    Issue Date: 2016-02-03 11:16:53 (UTC+8)
    Abstract: 本文以新北市板橋區2012年8月至2014年底不動產實價登錄的交易資料,分析地價稅課徵的公平性。
    利用公寓、華廈、大樓與純土地之土地公告地價占市場價值的估價比率,對估價比率的一致性、垂直公平與水平公平做研究。透過估價比率中位數、價格相關差異與離散係數做傳統的分析,結果發現板橋區的估價比率離散程度過高,估價呈現累退性,不符合垂直公平的原則,而且相近的交易價格,估價卻存在顯著不一致的樣態,亦不符合水平公平的原則。
    再進行迴歸實證分析,可與傳統分析相互印證,迴歸結果指出板橋內的確呈現顯著的累退性,即有高價低估與低價高估的問題,不符合垂直公平。估價時,會受到土地財產特性的影響,尤其是土地面積、建物面積、與市中心距離等因素,會產生估價的水平不公平,例如土地面積越小,估價比率則越低的問題。
    本文建議可針對新大樓林立區段做改革,調高該區段土地之公告地價,不但有利於提升估價比率,使納稅義務人負擔合理的稅負,並且同時有助於改善垂直公平與水平公平。
    Reference: 王宏文 (2010),「台北市地價稅公平性之研究」,《行政暨政策學報》,51,47-76。
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    陳德翰與王宏文 (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。
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    Description: 碩士
    國立政治大學
    財政學系
    102255029
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0102255029
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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