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    题名: 租稅增額融通制度之財務及效率評估
    作者: 高玉菁
    贡献者: 曾巨威
    高玉菁
    日期: 2002
    上传时间: 2016-05-10 16:01:25 (UTC+8)
    摘要: 　　現行美國地方政府普遍使用租稅增額融通（Tax Increment Financing , 簡稱TIF）制度，做為都市發展、建設之財源籌措方式之一。然而，由於TIF制度本身所具備之自償性功能，使得地方政府在評估TIF計畫時，往往較偏重財務面之評估，而忽略效率面之考量。Dye and Sundberg (1998)首先以理論建構出TIF財務面及效率面之評估模型，藉以說明效率在計畫評估時的重要性。
    　　本文以Dye and Sundberg (1998)文章為基礎，進而修正及擴充該模型。首先，考慮TIF實施期間有固定期限，來衡量TIF計畫之財務能力。另外，在TIF計畫之效率部份，分別探討計畫到期後，基金帳戶餘額納入市政當局一般基金，及發還各層級政府下之效率。最後，藉由學區與市政當局效率之比較，進而擴充探討在何種情況下，學區可能會反對市政當局實施TIF計畫。
    　　本文研究結果發現，TIF計畫財務能力及效率之差額，除了會受到折現率、城市財產稅率、計畫區佔整個城市之財產價值比例、不實施TIF下之財產價值成長率等變數之影響外，還會受到實施TIF後之財產價值成長率、TIF計畫實施期間及成長乘數等變數之影響。另外，將TIF基金帳戶餘額納入市政當局一般基金，市政當局及學區在TIF計畫採行的意見上，會產生歧異；但若發還給各層級政府，其意見會較為一致。
    參考文獻: 一、中文部份
    吳佳如(2002)，「TIF制度應用於國內都市再發展之研究－以臺北市都市更新為例」，國立臺北大學地政研究所碩士論文。
    二、英文部分
    Anderson, JE. (1990) “Tax increment financing: municipal adoption and growth,” National Tax Journal, 43(2),155-163.
    Beckett-Camarata, J.(2001)“Toward a model for assessing effectiveness of tax increment financing: the Ohio experience,”Municipal Finance Journal,22(1),1-10.
    Chapman, L.(1998) “Tax Increment financing as a tool of redevelopment,” in Local Government Tax and Land Use Policies in the United States., Cambridge, Lincoln Institute of Land Policy.
    Cox, A., Mundell, M. and Johnson,T (2001) “A dynamic simulation of TIF impacts on multiple jurisdictions,” Municipal Finance Journal , 22(1),11-40.
    Culotta, J.(2000) “Tax Increment Financing: An Alternative Economic Development Financing Technique,” National Association of Counties,1-15.
    Dye, R.F and Merriman, D.F.(2000) “The effects of tax increment financing on economic development,” Journal of Urban Economics, 47, 306-328.
    Dye, R.F and Sundberg, J.O. (1998) “A model of tax increment financing adoption incentives,” Growth and Change ,29, 90-110.
    Goshorn, J.A.(1999) “In a TIF: Why Missouri need tax increment financing reform,” Washington University Law Quarterly, 77, 919-946.
    Huddleston, J. R.(1981) “Variations in development subsidies under tax increment financing,” Land Economics, 57(3):373-84.
    Huddleston, J. R. (1982) “Local financial dimensions of tax increment financing:A cost revenue analysis,”Public Budgeting and Finance, 2, 40-49.
    Huddleston, J.R.(1984) “Tax increment financing as a state development policy,”Growth and Change, 15 ,11-17.
    Huddleston, J.R. (1986) “Distribution of development costs under tax increment financing,” Journal of the American Planning Association 52, 194-98.
    Kriz, K.,(2001) “The effect of tax increment finance on local government financial condition,” Municipal Finance Journal, 22(1), 41-64.
    Klemanski, S.(1990), “Using Tax Increment Financing for Urban Redevelopment Projects”, Economic Development Quarterly, 4(1), 23-28.
    Lawrence, D.B and Stephenson, SC.(1995) “The economics and politics of tax increment financing,” Growth and Change,26,105-137.
    Laplante,J. (2001) “Who uses tax increment financing? Local government adoption catalysts,” Municipal Finance Journal, 22(1),78-97.
    Man, J.Y.(1999) “Fiscal pressure, tax competition and the adoption of tax increment financing,” Urban Studies,36(7),1151-1167.
    Man, J.Y.,and Rosentraub,M S.(1998) “Tax increment financing:Municipal adoption and effects on property value growth,” Public Finance Review,26(6),523-547.
    Noble, J.(1996), “Tax Increment Financing,” Program Evaluation Division Office of the Legislative Auditor State of Minnesota.
    Schwartz, C.(1999), “The first comprehensive report on the state of tax increment financing in Chicago,” The Neighborhood Capital Budget Group.
    Stinson, T.F.(1992) “Subsidizing Local Economic Development Through Tax Increment Financing: Costs in Nonmetro Communities in Southern Minnesota,” Policy Studies Journal, 20(2), 241-248.
    三、 網路資源
    http://www.wulaw.uwstl.edu/statelocal/statuste.htm.
    描述: 碩士
    國立政治大學
    財政學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#A2010000502
    数据类型: thesis
    显示于类别:[財務管理學系] 學位論文

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