政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/142843
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 114205/145239 (79%)
造訪人次 : 52686193      線上人數 : 946
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/142843


    題名: 以財稅資料分析台灣不動產稅制公平性
    Property Taxation in Taiwan: An Empirical Analysis of Equality with Administrative Tax Data
    作者: 傅健豪;曾中信
    Fu, Chien-hao;Tseng, Chung-hsin
    貢獻者: 財政系
    關鍵詞: 估價比率;財產稅;垂直公平;財稅資料庫
    Assessment ratio;Property tax;Vertical equality;Administrative tax data
    日期: 2021-09
    上傳時間: 2022-12-27 10:33:16 (UTC+8)
    摘要: 本文使用財政部財稅資料庫2004至2017年之個人資料檔、所得明細檔、財產登錄檔等資料，分析我國不動產交易價值、課稅價值與持有人所得、財富之關係，並探討現有不動產持有税制之公平性。研究結果顯示現行稅制長期低估不動產課稅現值，且偏離市場價值之現象在高價值物件更為明顯。因此，我國的不動產估價比率（assessment-sales ratio）雖在持有人所得上具微幅累進性，但在資產價值上卻呈現明顯的累退性，即資產價值較高者在持有不動產時，反而享有更多因課稅現值偏低而產生的租稅優惠。我們也發現估價比率對資產價值的累退性僅限於不動產，對不動產持有人之金融資產或間接持有之資產反而具有累進性，這意味著現有稅制較有利將資產配置集中於不動產。我們認為若能縮小課稅現值與市場價值之差距，將能強化稅制公平性並降低經濟效率損失。
    We use income tax and wealth data from Taiwan`s Ministry of Finance, from 2004 to 2017, to investigate the incidence of property taxation. Specifically, we focus on the relationships among a property`s market value, its assessed value, and the owner`s income and wealth. Our results show that Taiwan`s property tax system consistently undervalues real estate. The gap between assessed value and market value is especially prominent among high-value properties. As a result, while the assessment-sales ratio is weakly progressive regarding income, it is severely regressive regarding wealth. In addition, since this regressiveness is not evident for financial and other non-property assets, the property tax system provides incentives for people to concentrate their assets on real estate. Closing the gap between property`s assessed and market values would enhance the equity of the tax system and reduce resource allocation distortions.
    關聯: 經濟論文, Vol.49, No.3, pp.411-444
    資料類型: article
    DOI 連結: https://doi.org/10.29628/AEP
    DOI: 10.29628/AEP
    顯示於類別:[財政學系] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    index.html0KbHTML2140檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋