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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/4847


    Title: 公告土地現值與土地交易價格關係之研究
    Other Titles: A Study on Official Land Values and Land Market Prices
    Authors: 陳奉瑤
    Keywords: 公告土地現值;評估比值
    Official Land Values;assessment ratio
    Date: 2001
    Issue Date: 2007-04-18 18:24:03 (UTC+8)
    Publisher: 臺北市:國立政治大學地政學系
    Abstract: 公告土地現值一直是個頗具爭議的價格,由於其背負有課徵土地增值稅的主要依據以及徵收補償參考標準二個背道而馳的目的,造成公告土地現值說高又嫌低的特異性格,其評估結果也因而遭到諸多質疑。市場價值(Market value)是評估者亟欲追求的目標,但事實上他只是虛無的概念,難以捉摸與衡量,假設市場是有效率的,那麼應可藉由成交價格衡量市場價值。在此前提假設下,本文藉由評估比值(Assessment ratio)作為比較分析的工具,分析縣市間與縣市內公告土地現值與市場交易價格的關係,以評估比值接近數值一的程度,判斷其效率性,並以變異數分析檢定是否存在顯著差異,最後以Clapp模型檢定評估比值的一致性。
    The Official Land Value (OLV) is the basis for levying Land Value Increment Tax and compensating for Land Acquisition, which function proceed in opposite direction, in Taiwan.Obviously, the assessed results of OLV are always criticized. Assume real estate market is efficient and market price can present market value. This paper, based upon literature review, will argue those efficiency problems existed in inter-urban and intra-urban. In this research, we adopt assessment ratio to analysis the consistence in each county. Moreover, we will discuss the possibility of using land market price and assessment ratio to assess OLV. Finally, we present the results and conclusions
    Description: 核定金額:244000元
    Data Type: report
    Appears in Collections:[地政學系] 國科會研究計畫

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