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| Title: | 臺灣房屋分配狀況與囤房稅之政策效果
Housing Distribution and the Effect of the House Hoarding Tax: An Analysis Using Administrative Tax Data |
| Authors: | 楊智傑
Yang, Chih-Chieh |
| Contributors: | 江穎慧
Chiang, Ying-Hui
楊智傑
Yang, Chih-Chieh |
| Keywords: | 非自住房屋
囤房稅
囤房
多屋族
房屋稅
Non-owner-occupied houses
Property hoarding
Multiple-property owners
Hoarding tax
House tax |
| Date: | 2025 |
| Issue Date: | 2025-09-01 14:34:25 (UTC+8) |
| Abstract: | 近十年來，公平與分配問題日益受到重視，房屋分配與世代、所得及財富密切相關，也是社會的重要議題。為促進房屋有效利用並合理課稅，政府於民國103年修正《房屋稅條例》，授權地方政府訂定差別稅率，俗稱「囤房稅」，期望透過提高多屋族的持有成本，促使房屋有效利用並改善房屋分配狀況，由於多屋族定義寬鬆，且最初僅四縣市訂定非自住房屋之差別稅率，囤房稅制的政策效果值得探討。
本研究運用財稅資料，整理出多屋族與囤房數據，探討臺灣房屋分配狀況與囤房稅政策效果。研究發現104年至110年間，臺灣房屋分配趨於平均，表現在一屋族與二屋族持有比例上升、多屋族人數減少、性別擁屋差異縮小、財富與所得階層的擁屋狀況逐漸平衡，儘管這一趨勢的力量尚未顯著。囤房稅實施後，非自住房屋與自住房屋平均稅額差距拉大至近5成，適用最高稅率3.6%之房屋減少3000間，且逐漸區分為兩種類型。
最後探討囤房稅實施前後各縣市非自住房屋數量變化，透過DID差異中的差異法進行迴歸分析，在自行訂定差別稅率的縣市，實施囤房稅後該行政區之囤房數量減少約9至12%，其房屋稅政策具有效抑制非自住房屋數量的效果，而人口與地價上漲對囤房數量則有正顯著影響。本研究建議地方與中央政府持續推動囤房稅相關政策，結合都市更新等相關措施，解決房屋閒置問題，促進房屋利用。
Over the past decade, issues of fairness and distribution have become increasingly significant. In 2014, the government amended the "House Tax Act," empowering local governments to implement differential tax rates, commonly referred to as the "House Hoarding Tax." This policy aims to encourage efficient housing use and improve house distribution. The policy effects of the house hoarding tax are worth discussing.
To analyze the distribution of housing and the policy effects of the house hoarding tax in Taiwan, we utilize FIA Administrative Tax Data. The findings indicate that between 2015 and 2021, housing distribution in Taiwan became more equitable, as evidenced by an increase in the proportion of single-property and two-property owners, a decrease in the number of multiple-property owners, a narrowing gender gap in property ownership, and a gradual balance in ownership across wealth and income levels. After the implementation of the house hoarding tax, the average tax gap between non-owner-occupied and owner-occupied houses widened to nearly 50%. The number of houses subject to the highest tax rate of 3.6% decreased by 3,000, and they gradually differentiated into two distinct types.
Finally, the study examines changes in the number of non-owner-occupied houses before and after implementing the house hoarding tax. Using the DID (Difference-in-Differences) regression analysis, the house hoarding tax effectively suppresses the number of non-owner-occupied houses by 9-12% in cities with higher differential tax rates. However, population growth and rising land prices have a significant positive impact on the number of hoarded houses. The study recommends that governments continue to promote house hoarding tax policies, combined with urban renewal and other ways to increase the efficiency of housing use. |
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| Description: | 碩士
國立政治大學
地政學系
112257009 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0112257009 |
| Data Type: | thesis |
| Appears in Collections: | [地政學系] 學位論文
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