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政大典藏 > College of Commerce > Department of Finance > Theses > Item 140.119/88374

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/88374

Title:	我國財產稅評價制度公平性之探討 On the Degree of Property Tax Assessment Inquity in China
Authors:	黃朝琴 Ha, Cha Gi
Contributors:	吳家恩 Wu, Ghi N 黃朝琴 Ha, Cha Gi
Keywords:	財產稅評價制度財產稅評價制度評定價值市場價格 property tax assessment property tax assessment
Date:	1994 1993
Issue Date:	2016-04-29 15:38:33 (UTC+8)
Abstract:	為了瞭解是否由於評價制度的累退偏差而使我國財產稅累退現象更為嚴重，本文利用Paglin and Fogarty (1972)發展之方法來測度財產稅垂直不公平和水平不公平。其假設完全公平情況下，評定價值對市場價格應是一致性，即評定價值與市場價格要維持一定百分比；當評定價值與市場價格未保持一定比例而導致垂直不公平時，其增減可用1-(b<sub>e</sub>/b<sub>i</sub>)來衡量，而S<sub>y</sub>/AV乃估計水平不公平係數，即市場價格與評定價值未完全相關性，使相同價值之財產卻支付不同稅負。因此，便可利用上述評定價值與市場價格的離散程度來衡量不公平情形。
Description:	碩士國立政治大學財政學系 81255010
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002003747
Data Type:	thesis
Appears in Collections:	[Department of Finance] Theses

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