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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/95953


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/95953


    题名: 財產稅之課稅效果:Ramsey成長模型之應用
    作者: 彭威捷
    贡献者: 張勝文
    彭威捷
    日期: 2002
    上传时间: 2016-05-10 16:01:09 (UTC+8)
    摘要:   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。
    參考文獻: 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。
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    描述: 碩士
    國立政治大學
    財政學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#A2010000470
    数据类型: thesis
    显示于类别:[財務管理學系] 學位論文

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