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政大典藏 > College of Social Science > Graduate Institute of Development Studies > Theses > Item 140.119/88480

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/88480

Title:	土地稅之中立性研究－對土地開發時序之影響 A Study of The Neutrality of Land Taxation: The Impact on Timing of Land Development
Authors:	徐天平 Hsu, Tien Ping
Contributors:	王春源徐天平 Hsu, Tien Ping
Keywords:	土地收益稅地價稅土地增值稅中立性開發時序現值模型 Land Income Tax Land Value Tax Land Value Increment Tax Neutrality Present Value Model
Date:	1994 1993
Issue Date:	2016-04-29 16:02:01 (UTC+8)
Abstract:	在一個動態體系中，土地在各期的最佳利用方式，將可能隨開發時機而改變，如此，倘若政府土地稅的課徵，會對地主土地開發時序選擇造成影響，則將有影響土地利用的可能。職是之故，土地稅對土地開發時序的影響，就成了政府在課徵土地稅時，必須思索的課題。本文首先重點式的介紹國內外論及此一課題的相關文獻。其次利用現值模型做為分析的架構，得到了以下結論：
Description:	碩士國立政治大學中山人文社會科學研究所 81261009
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002003579
Data Type:	thesis
Appears in Collections:	[Graduate Institute of Development Studies] Theses

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