English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113648/144635 (79%)
Visitors : 51631321      Online Users : 540
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/95953
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/95953


    Title: 財產稅之課稅效果:Ramsey成長模型之應用
    Authors: 彭威捷
    Contributors: 張勝文
    彭威捷
    Date: 2002
    Issue Date: 2016-05-10 16:01:09 (UTC+8)
    Abstract:   財產稅主要是針對土地及資本改良物(房屋)的價值課徵,一般國家實施的財產稅制,係將土地與改良物價值合併計算,課以相同稅率;而我國則把財產稅區分為地價稅及房屋稅。由於資本是可再生資源,一般認為課徵房屋稅會降低投資的實質報酬率,可能影響地方經濟的成長及發展。而在土地價值課稅的部份,傳統古典學派認為土地的供給固定,課徵地價稅並不會造成資源使用的扭曲,故地價稅是一中立性的租稅。而Georgian學派則認為課徵地價稅可打擊土地投機者,加速土地的開發,故地價稅並不具租稅中立性。
      財產稅是地方政府重要的收入來源,對地方發展的影響不容忽視,但在理論模型上,少有針對財產稅(尤其是地價稅)對地方經濟成長影響之探討。因此本研究希望透過經濟成長理論,重新檢視財產稅的課徵效果,並針對地價稅的中立性再提出討論。
      本文利用包含土地要素的Ramsey模型,加入土地雙重特性的考量─既是生產要素(生產用地),亦是消費財貨(住宅用地),考慮政府在既定的消費性支出下,可選擇課徵不同租稅來融通。我們得到的結論是:土地稅的中立性是建立在土地固定數量與單一用途的假設上,當考慮土地的雙重特性時,土地稅亦為扭曲性租稅,可能會干擾資本累積與土地使用決策。但政府若對住宅用地施加較生產用地為重的租稅負擔,則會使生產用地與資本的投入皆增加,產出也獲得提升。而課徵資本稅則不利於資本的累積,打擊個人投資意願,使家計單位的產出與消費都受到影響,所造成的扭曲往往較土地稅更為劇烈。
      故以效率面的觀點出發,一個重視經濟成長與追求社會產出最大化的政府,應對住宅用地課以較重的租稅負擔,並減少對生產要素(包含生產用地與資本)的課稅,方能避免對私人投資與生產誘因的打擊。
    Reference: 周良惠(1999),《我國地價稅及房屋稅對土地之資本投資影響研究》,政治大學地政系研究所博士論文。
    范芝萍(2000),《政府規模、外貿、投資與經濟成長的因果關係─台灣之實證研究》,國立台北大學經濟研究所碩士論文。
    洪嘉蘭(1999),《房屋稅負擔移轉至地價稅之福利效果分析》,國立中興大學財政學研究所碩士論文。
    殷章甫(1995),《土地經濟學》,頁3-10。
    郭文娟(1993),《地方稅對經濟成長的影響─台灣地區之實證分析》,國立政治大學財政學研究所碩士論文。
    陳明郎(1999),《經濟成長》,頁2-120。
    蘇靜娟(2001),《地方財政收支與經濟成長─台灣的實證分析》,國立政治大學財政學研究所碩士論文。
    Anderson, J.E. (1986), “Property Taxes and the Timing of Urban Land Development,” Regional Science and Urban Economics, 16, 483-92.
    Aaron, H.J. (1975), Who Pays the Property Tax? A New View. (Washington, D.C.: Brookings Institution), 39-55.
    Barrett, S. (1992), “Economic Growth and Environmental Preservation,” Journal of Environmental Economic Management, 23, 289-300.
    Barro, R.J. (1990), “Government Spending in a Simple Model of Endogenous Growth,” Journal of Political Economy, 98(5), S103- 25.
    Becker, A.P. (1969), “Principle of taxing Land and Building for Economics Development,” In A.P. Becker, ed., Land and Building taxes: Their Effect on Economic Development. (Madison: University of Washington Press), 11-47.
    Becker, G.S. (1965), “A Theory of the Allocation of Time,” Economic Journal, 75.
    Bentick, B.L. (1979),“The Impact of Taxation and Valuation Practices in the Timing and Efficiency of Land Use,” Journal of Political Economy, 87(4), 859-68.
    Bourassa, S.C. (1990), “Land Value Taxation and Housing Development: Effects of the Property Tax Reform in Three Types Of Cities,” American Journal of Economics and Sociology, 49(1), 101-11.
    Bourassa, S.C. (1992), “Economic Effects of Taxes on Land: A Review,” American Journal of Economics and Sociology, 51(1), 109-13.
    Brueckner, J.K. (1986), “A Modern Analysis of the Effects of Site Value Taxation,” National Tax Journal, (1), 49-58.
    Bull, N. (1993), “When All the Optimal Dynamic Taxes Are Zero,” Federal Reserve Board Working Paper, 137.
    Cass, D. (1965), “Optimal Growth in an Aggregate Model of Capital Accumulation,” Review of Economic Studies, 32, 233-40.
    Cole, I.M. (2000), “Spatial Differences in Manufacturing Firm Births and Deaths and Local Economic Conditions: Evidence from Pennsylvania,” Review of Regional Studies, 30(2), 215-36.
    Diamond, P.A. (1973), “Taxation and Public Production in a Growing Setting,” In J.A. Mirrlees and N.H. Stern, ed., Models of Economic Growth. (London: McMillan), 215-35.
    Domar, E.D. (1947), “Expansion and Employment,” American Economic Review, 137-47.
    Donaghy, K.P., A.K. Elson and G.J. Knaap (1999), “Optimal Investment in a Tax Increment Financing District,” Annals of Regional Science, 33, 305-26.
    Due, J.F. (1961), “Studies of State-Local Tax Influences on Location of Industry,” National Tax Journal, 14(2), 163-73.
    Dye, R.F. and D.F. Merriman (2000), “The Effects of Tax Increment Financing on Economic Development,” Journal of Urban Economics, 47, 306-28.
    Dye, R.F., T.J.McGuire and D.F. Merriman (2001), “The Impact of Property Taxes and Property Tax Classification on Buniness Activity in the Chicago Metropolitan Area,” Journal of Regional Science, 41(4), 757-77.
    Fischel, W.A. (1975), “Fiscal and Environmental Considerations in the Location of Firms in Suburban Communities,” In E.S. Mills. and W.E. Oates, ed., Fiscal Zoning and Land Use Controls. (Lexington: Lexington Books), 119-73.
    Gong, L. and H.-F. Zou (2002), “Optimal Taxation and Intergovernmental Transfer in a Dynamic Model with Mutiple Levels of Government,” Journal of Economic Dynamics & Control, 26, 1975-2003.
    Gordon, R. (1983), “An Optimal Taxation Approach to Fiscal Federalism,” Quarterly Journal of Economics, 98, 567-86.
    Grieson, R.E. (1974), “The Economics of Property Taxes and Land Values: The Elasticity of Supply of Structures,” Journal of Urban Economics, 1, 367-81.
    Hamilton, B.W. (1975), “Zoning and Property Taxation in a System of Local Governments,” Urban Studies, 12(2), 205-11.
    Hamilton, B.W. (1976), “Capitalization of Intrajurisdictional Differences in Local Tax Prices,” American Economic Review, 66(5), 743-53.
    Harrod, R.F. (1939), “An Essay in Dynamic Theory,” Economic Journal.
    Haughwout, A.F. and R.P. Inman (2001), “Fiscal Policies in Open Cities with Firms and Households,” Regional Science and Urban Economics, 31, 147-80.
    Helms, L.J. (1985), “The Effect of State and Local Taxes on Economic Growth: A Time Series-Cross Section Approach,” The Review of Economics and Statistics ,67, 574-82.
    Judd, K.L. (1985), “Redistributive Taxation in a Simple Perfect Foresight Model,” Journal of Public Economics, 28, 59-83.
    King, R.G. and S.T. Rebelo (1990), “Public Policy and Economic Growth: Developing Neoclassical Implications,” Journal of Political Economy, 98(5), S126-50.
    Koopmans, T. (1965), “On the Concepts of Optimal Economic Growth,” In the Econometric Approach to Development Planning. (Amsterdam: North Holland)
    Krautkraemer, J. (1985), “Optimal Growth, Resource Amenities and the Preservation of Natural Environments,” Review of Economic Studies, 52, 153-70.
    Leung, K.Y. (1999), “Incom Tax, Property Tax, and Tariff in a Small Open Economy,” Review of International Economics, 7(3), 541-54.
    Lim, D.-H. (1999), “The Relative Efficiency of Taxes in a Two-Period Model of Urban Growth,” Journal of Urban Economics, 45, 403-20.
    Lucas, R.Jr. (1988), “On the Mechanics of Economic Development,” Journal of Monetary Economics, 22(1), 3-42.
    Mieszkowski, P. (1972), “The Property Tax. A Excise Tax or a Profits Tax?” Journal of Public Economics, 1(1), 73-96.
    Milesi-Ferretti, G.M. and N. Roubini (1998),“On the Taxation of Human and Physical Capital in Models of Endogenous Growth,” Journal of Public Economics, 70: 237-54.
    Miller, S.M. and F.S. Russek (1997), “Fiscal Structures and Economic Growth at the State and Local Level,” Public Finance Review, 25(2), 213-37.
    Mofidi, A. and J.A. Stone (1990), “Do State and Local Taxes Affect Economic Growth?” The Review of Economics and Statistics, 72(4), 686-91.
    Netzer, D. (1966), Economics of the Property Tax. Washington, D.C.: Brookings Institution.
    Olson, L. (1990), “Environmental Preservation with Production,” Journal of Environmental Economic Management, 18, 88-96.
    Pollock, R.L. and D.C. Shoup (1997), “The Effect of Shifting the Property Tax Base from Improvement Value to Land Value: An Empirical Estimate,” Land Economics, 53(1), 67-77.
    Ramsey, F. (1928), “A Mathematical Theory of Saving,” Economic Journal, 38, 543-59.
    Rebelo, S.T. (1991), “Long-rum Policy Analysis and Long-rum growth,” Journal of Political Economy, 99, 500-21.
    Roakes, S.L., R. Barrows and H.M. Jacobs (1994), “The Impact of Land Value and Real Property Taxation on the Timing of Central City Redevelopement in New Zealand,” Journal of Planning Education and Research, 13, 174-84.
    Roakes, S.L. (1996), “Reconsidering Land Value Taxation- The Golden Key?” Land Use Policy, 13(4), 261-72.
    Romans, T. and G. Subrahmanyam (1979), “State and Local Taxes, Transfers and Regional Economic Growth,” Southern Economic Journal, 46(2), 435-44.
    Romer, P.M. (1986), “Increasing Returns and Long-rum Growth,” Journal of Political Economy, 94(5), 1102-37.
    Rubio, S.J. and R.U. Goetz (1998), “Optimal Growth and Land Preservation,” Resource and Energy Economics, 20, 345-72.
    Simon, H.A. (1943), “The Incidence of a Tax on Urban Real Property,” Quarterly Journal of Economics, 59(3), 398-420.
    Solow, R. (1956), “A Contribution to the Theory of Economic Growth,” Quarterly Journal of Economics, 70, 65-94.
    Stokey, N.L. and S.T. Rebelo (1995), “Growth Effects of Flat-rate Taxes,” Journal of Political Economy, 103, 519-50.
    Swan, T.W. (1956), “Economic Growth and Capital Accumulation,” Economic Record, 32, 334-61.
    Tideman, T.N. (1982), “A Tax on Land Value is Neutral,” National Tax Journal, 35(1), 109-11.
    White, M.J. (1975), “Firm Location in a Zoned Metropolitan Area,” In E.S. Mills and W.E. Oates, ed., Fiscal Zoning and Land Use Controls. (Lexington: Lexington Books), 175-202.
    Yamarik, S. (2000), “Can Tax Policy Help Explain State-Level Macroeconomic Growth?” Economics Letters, 68, 211-15.
    Zodrow, G.R. and P. Mieszkowski (1983), “The Incidence of the Property Tax. The Benefit View vs. the New View,” In G.R. Zodrow, ed., Local Provision of Public Services: The Tiebout Model after Twenty-five Years. (New York: Academic Press), 109-29.
    Zodrow, G.R. and P. Mieszkowski (1986), “Pigou, Tiebout, Property Taxation and the Under-provision of Local Public Goods,” Journal of Urban Economics, 19(3), 356-70.
    Zodrow, G.R. (2001), “The Property Tax as a Capital Tax: A Room with Three Views,” National Tax Journal, 54(1), 139-56.
    Description: 碩士
    國立政治大學
    財政學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2010000470
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

    Files in This Item:

    There are no files associated with this item.



    All items in 政大典藏 are protected by copyright, with all rights reserved.


    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 ©   - Feedback