2009-11-012024-05-18https://scholars.lib.ntu.edu.tw/handle/123456789/699432摘要：財產稅是台灣及美國地方政府主要之收入來源，依據美國財產稅相關之實務及研究，公平性一直是財產稅課徵時最為人詬病之重大課題。因目前台灣的財產稅制，乃是對土地及建物分離課稅，意即台灣的財產稅包括了地價稅、土地增值稅、及房屋稅，因此，若欲研究台灣財產稅之公平性，則應一一檢視此三種稅之公平性。 過去台灣學者對財產稅之公平性的研究，多著眼於法令制度的缺失、理論推導、或是各縣市間的比較，較少在一個行政區域內，利用大量資料對某一稅種之公平性進行實證研究。 本研究將以台北市為研究區域，檢視地價稅之公平性。雖然台灣中央政府訂定統一之名目地價稅率(nominal tax rate)，但因地價稅之稅基-公告地價，不等於市價，因此，不同財產間可能有不同的估價比率(公告地價/土地市價)，使得地價稅之有效稅率不相同，而造成垂直及水平的不公平。 此外，本研究需要土地市價的資訊來計算估價比率，但因大多數不動產交易為房地價格，因此本研究將以聯合貢獻說來估算房地交易價格中的土地市價。 本研究將可對地價稅之公平性，提供較客觀且可信賴的實證證據，並將其量化，以瞭解不公平的程度為何，並檢測可能造成不公平的因素。希望研究之結果，能提供未來地價稅管理之改進之方向。 <br> Abstract: Property tax is a main revenue source for local governments in the U.S. and Taiwan. According to the practice and research on the property taxation in the U.S., the most salient issue is its equity. Currently, in Taiwan, real property is taxed based on the value of land and structures respectively. In other words, the property tax in Taiwan includes three different types of taxes: land value taxation, land value increment taxation, and housing taxation. As a result, the property tax equity can only be examined by studying the equity of the above three taxes individually. Taiwanese scholars have examined the equity issue of property taxation by studying the law, modeling its impact, and comparing inter-jurisdiction equity. There is little empirical research on property tax equity in a jurisdiction in Taiwan. This study will empirically examine land value tax equity in Taipei city. Although the central government sets the nominal tax rates for all land in Taiwan, land value tax may not be fair if the assessment is not uniform. In other words, if the assessment ratios among land are different, then the effective tax rates will be different. In addition to the assessment value, the market value of land has to be imputed in order to calculate the assessment ratio. This is because most of the real estate transactions in Taipei include land and structures. So, this study will apply the joint contribution hypothesis, which is considered a better method both from the real estate valuation theory and research, to impute land price from the sales price of real estate. This study will examine land value tax equity and provide more objective and valid evidence regarding this issue. In addition, some quantitative analyses will be performed to examine what factors affect the equity of land value tax. The results are expected to provide some insights for future land value tax improvement.財產稅地價稅公平性估價比率Property TaxLand Value TaxEquityAssessment Ratio