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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/157619


    Title: 臺北市不動產課稅估價成效再檢視─兼論財產稅制改變的可能衝擊
    Assessment of Taipei＇S Property Tax Revisited-Distribution of Tax Burden and Possible Change of Tax Regime
    Authors: 林子欽
    Contributors: 地政系
    Date: 2018-01
    Issue Date: 2025-06-30 13:55:16 (UTC+8)
    Abstract: 以往已有多篇討論台北市財產稅課稅估價成效的研究：他們都發現存在估價不公平、以及稅負累退的現象。不過這些研究發表時間已經有10 年左右，這段期間台北市不動產市場以及財產稅制都出現大幅改變。因此對於課稅估價的批評，實在有再度檢視的必要，以了解市場以及制度的變化，是否也對課稅估價成效有所影響。另外，雖然台灣採取的土地和建物分開課稅制度為學理所認可，但是執行成效的優越性卻缺乏實際證據支持，甚至受到不少非議。因此，也值得我們檢視：如果將土地和建物合併課稅、甚至只對土地課稅，是否能使財產稅負擔更具公平性。根據前述的想法，本研究包含兩大部分。在充分利用政府相關資料的努力下，第一部份我們將分別以個別不動產以及各里為分析單位檢視估價比值，了解此比值是否存在垂直或水平不公平現象。並和以往的研究結果比較，看看是否存在差異。第二部分則是在課稅總額不變的前提，模擬土地和建物合併課稅、以及只對土地課稅的情況下，財產稅負擔在不同所得間分布的情況，藉以了解各稅制下財產稅負擔的累進(退)性。並且比較各種稅制下台北市456 個里稅額的增減情形，藉此思考最適合台北市的財產稅制。
    A number of previous studies have identified vertical and horizontal inequity in property tax valuation in Taipei. These findings are alarming in that inaccurate tax base will undermine efficiency, equity and even reliability of property tax that a local government heavily relies on. Over the last few years, Taipei’s property market and property tax system have observed significant changes. These marked changes justify a re-examination of the above-mentioned property valuation issues. Besides, Taiwan distinguishes itself from many other countries in that we adopt a split-rate property tax regime. Despite of its superiority in theory, its advantages have so far not received much support of empirical evidence. This study therefore envisages two alternative scenarios of tax regime- the uniform property tax and land-only tax, respectively. Given the neutrality of tax revenue, we will compare the distribution of tax burden over income cohorts among various tax regimes. In so doing, we hope to find the property tax regime that caters to not only revenue potential but also fair distribution.
    Relation: 科技部, MOST105-2410-H004-155
    Data Type: report
    Appears in Collections:[地政學系] 國科會研究計畫

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