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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/142843


    Title: 以財稅資料分析台灣不動產稅制公平性
    Property Taxation in Taiwan: An Empirical Analysis of Equality with Administrative Tax Data
    Authors: 傅健豪;曾中信
    Fu, Chien-hao;Tseng, Chung-hsin
    Contributors: 財政系
    Keywords: 估價比率;財產稅;垂直公平;財稅資料庫
    Assessment ratio;Property tax;Vertical equality;Administrative tax data
    Date: 2021-09
    Issue Date: 2022-12-27 10:33:16 (UTC+8)
    Abstract: 本文使用財政部財稅資料庫2004至2017年之個人資料檔、所得明細檔、財產登錄檔等資料，分析我國不動產交易價值、課稅價值與持有人所得、財富之關係，並探討現有不動產持有税制之公平性。研究結果顯示現行稅制長期低估不動產課稅現值，且偏離市場價值之現象在高價值物件更為明顯。因此，我國的不動產估價比率（assessment-sales ratio）雖在持有人所得上具微幅累進性，但在資產價值上卻呈現明顯的累退性，即資產價值較高者在持有不動產時，反而享有更多因課稅現值偏低而產生的租稅優惠。我們也發現估價比率對資產價值的累退性僅限於不動產，對不動產持有人之金融資產或間接持有之資產反而具有累進性，這意味著現有稅制較有利將資產配置集中於不動產。我們認為若能縮小課稅現值與市場價值之差距，將能強化稅制公平性並降低經濟效率損失。
    We use income tax and wealth data from Taiwan`s Ministry of Finance, from 2004 to 2017, to investigate the incidence of property taxation. Specifically, we focus on the relationships among a property`s market value, its assessed value, and the owner`s income and wealth. Our results show that Taiwan`s property tax system consistently undervalues real estate. The gap between assessed value and market value is especially prominent among high-value properties. As a result, while the assessment-sales ratio is weakly progressive regarding income, it is severely regressive regarding wealth. In addition, since this regressiveness is not evident for financial and other non-property assets, the property tax system provides incentives for people to concentrate their assets on real estate. Closing the gap between property`s assessed and market values would enhance the equity of the tax system and reduce resource allocation distortions.
    Relation: 經濟論文, Vol.49, No.3, pp.411-444
    Data Type: article
    DOI 連結: https://doi.org/10.29628/AEP
    DOI: 10.29628/AEP
    Appears in Collections:[財政學系] 期刊論文

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