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    Title: 以細部空間資料探討地方財產稅之政治與經濟因素
    Exploring the Influence of Political Powers and Economic Conditions on Local Property Tax with Detailed Spatial Data
    Authors: 傅健豪
    Contributors: 財政系
    Keywords: 財產稅;地方財政;空間模型;多層次模型
    Property tax;local public finance;spatial model;multilevel model
    Date: 2024-03
    Issue Date: 2025-06-24 13:31:54 (UTC+8)
    Abstract: 財產稅對於地方財政的影響舉足輕重,本研究欲彙整美國與臺灣相關法規,透過細部區域資訊的分析,來探討地方財產稅的政治與經濟因素。為處理地方政府間的空間相依性及不同區域層級間變數的交互作用,本研究將利用多層次空間模型來估計區域間的空間關聯性及層級間的依從關係,以解析各項政治與經濟因素對地方財產稅可能造成的影響。除解釋區域間的稅率差異,將更進一步探討稅基評定結果產生區域間差異的可能原因。本研究結果不僅探討美國與臺灣財產稅制現象之個別成因,更將透過兩地制度與政經現況的比較,提供財產稅制改革方向的政策建議。
    Relation: 科技部, MOST111-2410-H004-218, 111.08-112.07
    Data Type: report
    Appears in Collections:[Department of Public Finance] NSC Projects

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