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政大典藏 > College of Social Science > Department of Public Finance > Periodical Articles > Item 140.119/135816

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/135816

Title:	財政部打炒房對策之評議 An Examination of Ministry of Finance`s Proposal to Curb Housing Market Speculation
Authors:	陳國樑 Chen, Joe 伍大開
Contributors:	財政系
Keywords:	打炒房;房地合一稅;房屋稅;稅務查核
Date:	2021-03
Issue Date:	2021-06-16 15:23:20 (UTC+8)
Abstract:	財政部為表示打炒房決心，乃於近日提出四個面向的打炒房政策，本文分別檢視各修法方向的適宜性及合理性。分析結果指出，不論是房屋稅及房地合一稅制的修正，對於遏抑當前炒房亂象的效果可能有限；修法討論之際，應注意制度變革的負面衝擊。
Relation:	月旦財稅實務釋評, 第15期, pp.8-16
Data Type:	article
DOI link:	https://doi.org/10.3966/270692572021030015001
DOI:	10.3966/270692572021030015001
Appears in Collections:	[Department of Public Finance] Periodical Articles

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