A Study on Equity of Residential Property Tax in Kaohsiung
Date Issued
2012
Date
2012
Author(s)
Zeng, Yan-Min
Abstract
This study investigates residential property tax equity in Kaohsiung by analyzing the real estate transaction data from 2007 to 2009. The empirical results show that most of the effective property tax rates are between 0.08% and 0.14%, and the median effective property tax rate is 0.126%. The horizontal and vertical equity does not hold in Kaohsiung. The results also show that the property tax in Kaohsiung is regressive, especially for low-cost real estate. The reason why the property tax is regressive is because of the regressivity of house tax; furthermore, the house tax also contributes to the high variation of effective property tax rates. Consequently, the local government should improve the regressivity of house tax and reduce the assessment value for low-cost real estate; moreover, the local government should reduce the high variation of effective house tax rates.
Subjects
property tax
house tax
effective rate
regressive
horizontal inequity
vertical inequity
Type
thesis
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