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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。
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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:	[Department of Finance] Theses

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