2008-08-012024-05-17https://scholars.lib.ntu.edu.tw/handle/123456789/691180摘要：清國統治時期,台灣有「一田兩主」制度,一塊土地可能同時有大租戶與小租戶兩個 地主。一般都認為, 在大小租制度下, 土地所有權較缺乏保障。1905年3月底, 總督 府強制收購全台灣的大租權, 消滅大租權。經濟學者普遍認為, 財產權制度是經濟 發展的基礎。若是如此,大租權消滅之後,農民的生產與投資誘因應該會上升。本研 究將使用1898-1905&Otilde;年之土地調查資料,驗証以上的看法。在大租權消滅之後,總督 府緊接著在1905年11月改訂訂定土地稅率, 在新稅率之下, 等則較差的田園的土地 稅率大幅下降。本研究也將分析土地稅率改革之影響。<br> Abstract: During the Ching rule, many of the Taiwan`s lands had two owners, ta tau (large rent right owner) and hsiao tsu (small rent right owner). It is often argued that the land rights were less well-protected under the system. At the end of March 1905, the Taiwan Government General eliminated the large rent rights systemby buying out all the rights from the large rent owners. Economists regard property rights as essential to economic development. If so, the elimination of large rent rights system should enhance farmers`s labor inputs, land investment, and output. In this study, we will use the data from the land census of 1895-1905 to verify the hypothesis. After the removal of the large rent rights system, the Taiwan Government General revised the land tax rates in the same year, and the tax rates of the lower-grade lands were reduced signi&#157;cantly. We will also analyze the effect of the tax reduction.財產權大租小租土地稅Property rightsta tsu righthsiao tsu rightland tax