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    题名: 累進起點地價與租稅資本化關聯 — 縣市合併升格的實驗
    Progressive Starting Land Value and Land Value Tax Capitalization — An Experiment from Municipal Merger Reform
    作者: 陳翊芯
    Chen, Yi-Shin
    贡献者: 陳國樑
    Chen, Guo-Liang
    陳翊芯
    Chen, Yi-Shin
    关键词: 縣市合併改革
    累進起點地價
    地價稅
    差異中之差異方法
    租稅資本 化
    Municipal reform
    Progressive starting value
    Land value tax
    Difference-in-Differences
    Tax capitalization
    日期: 2020
    上传时间: 2020-07-01 13:55:37 (UTC+8)
    摘要: 本文研究縣市合併升格直轄市，因重新計算地價稅累進起點，導致原本縣與市之地價稅負產生反向變動，對於土地價格的影響。就理論而言，原本市轄之土地，由於累進起點地價下跌、稅負上升，會出現負向資本化情形 (土地價格下跌)；原本縣轄之土地，由於累進起點地價上升、稅負下降，會出現正向資本化情形 (土地價格上升)。
    本文蒐集民國96年第一季至民國104年第四季各縣市 (排除離島地區) 土地交易價格資料，將原臺中市、臺中縣、臺南市、臺南縣、高雄市及高雄縣作為實驗組，而其餘各縣市做為控制組，運用「差異中之差異方法」分析租稅資本化效果，結果發現縣市升格為直轄市所造成的地價稅變動，確實有顯著資本化的情形。但個別縣市的影響部份，在原臺中縣、臺南市、高雄市及高雄縣皆有顯著租稅資本化的情形，但臺中市及臺南縣則無顯著租稅資本化的情形。
    The recalculation of the progressive starting value in the event of local government merger reform—e.g., a merger of an independent city and an independent county to a single combined municipal—results in opposite changes in the burden of the land value tax; these changes will have effects on the value of the land through capitalization. Theoretically, land values in the original city would decrease due to raises in the land value tax, resulting from negative capitalization; on the other hand, land values in the original county would increase due to cuts in the land value tax, resulting from positive capitalization.

    This article collects the land transaction price data of counties and cities (excluding island areas) from the first quarter of 2007 to the fourth quarter of 2015. From those data, the original Taichung City, Taichung County, Tainan City, Tainan County, Kaohsiung City, and Kaohsiung County are considered as the experimental group, and the other counties and cities as the control group. Difference-in-differences method is used to analyze the effect of tax capitalization. The results suggest significant tax capitalization due to the changes in the burden of the land value tax caused by upgrades of counties and cities to municipalities. Specifically, the original Taichung County, Tainan City, Kaohsiung City and Kaohsiung County showed significant tax capitalization, while tax capitalization in the original Taichung City and Tainan County were not significant.
    參考文獻: 中文
    徐士勛、陳琮仁、林士淵與張金鶚 (2020)。「高雄氣爆後的房價被市場暴棄了？」。中央研究院經濟研究所經濟論文，48，pp.33–68。
    財政部財政史料陳列室，土地稅重要史料，上網日期109年4月18日，檢自：http://museum.mof.gov.tw/ct.asp?xItem=15586&ctNode=35&mp=1。
    陳亞筠 (2019)。「我國不動產稅制及地方支出對不動產市場價格之影響」。未出版之碩士論文，國立臺北大學，財政研究所，新北市三峽區。
    陳美辰 (2015)。「地方支出及不動產持有稅對房價影響之實證分析」。未出版之碩士論文，國立高雄應用科技大學，財富與稅務管理研究所在職專班，高雄市三民區。
    張宮凰 (2012)。「降低縣市合併對地價稅衝擊之研究以臺中市為例」，臺中市政府地方稅務局財產稅科。
    彭建文、吳森田與吳祥華 (2007)。「不動產有效稅率對房價影響分析─以臺北市大同區與內湖區為例」。《臺灣土地研究》，10，pp.49–66。

    英文
    Borge, L. E. and R. Jorn (2014), “Capitalization of Property Taxes in Norway,” International Advances in Economic Research, 42, pp.635–661.
    Coombs, C. K., N. Sarafoglou, and W. Crosby (2012), “Property Taxation, Capitalization, and the Economic Implications of Raising Property Taxes,” International Advances in Economic Research, 18, pp.151–161.
    Elinder, M. and L. Persson (2017), “House Price Responds to a National Property Tax Reform,” Journal of Economic Behavior & Organization, 144, pp.18–39.
    Hoj, A. K., M. R. Jorgensen, and P. Schou (2018), “Land Tax Changes and Full Capitalisation,” Fiscal Studies, 39, pp.365–380.
    Livy, M. R. (2018), “Intra-school District Capitalization of Property Tax Rates,” Journal of Housing Economics, 41, pp.227–236.
    Oates, W. E. (1969), “The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis,” Journal of Political Economy, 77, pp.957–971.
    Palmon, O. and B. A. Smith (1998), “New Evidence on Property Tax Capitalization,” Journal of Political Economy, 106, pp.1099–1111.
    Richardson, D. H. and R. Thalheimer (1981), “Measuring the Extent of Property Tax Capitalization for Single Family Residences,” Southern Economic Journal, 47, pp. 674–689.
    描述: 碩士
    國立政治大學
    財政學系
    107255027
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0107255027
    数据类型: thesis
    DOI: 10.6814/NCCU202000622
    显示于类别:[財政學系] 學位論文

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