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題名 | 土地稅制組成對都市邊緣土地開發影響之研究=The Effect of the Land Tax Structure on the Development of Urban Fringe Land |
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作者 | 何宇明; 劉小蘭; | 書刊名 | 政大地政學報 |
卷期 | 1:1 1996.12[民85.12] |
頁次 | 頁13-27 |
分類號 | 554.53 |
關鍵詞 | 土地稅; 稅基; 稅率結構; 土地開發; Land tax; Tax base; Tax rate structure; Land development; |
語文 | 中文(Chinese) |
中文摘要 | 土地稅對都市土地開發之影響是否為中性,在過去之研究有著不同之觀點(Netzer, 1966、Fujita, 1988、Bkrouras, 1978、Bentick, 1979、Bentick & Fischer, 1975、Evans, 1982)。對於上述各種不同結果,Bentick & Pogue(1988)認為其主要原因在於模型假設條件不同所產生。但同為地價稅,若稅基不同,或稅率結構不同對都市土地開發之影響則未加以討論。因此本研究是以Bentick & Pogue模型為基礎,探討不同制度及不同市發展假設下之土地稅對都市土地開發之影響。結果發現,都市發展的條件及稅基、稅率結構等制度均是影響都市土地開發的重要因素。 |
英文摘要 | There are many diffent views about the effect of land tax on the development of land (Netzer, 1966, Fujita, 1989, Bentick, 1979, Bentick & Fischer, 1975, Evans, 1982). Bentick & Pogue (1988) asserted that the different assumptions of the model were the reasons of the different views. However, these views all ignored the fact that the different structure of land tax may have effect on the land development. Based on Bentick & Pougue's model, this article dicussed the impact of land tax. Under different institution factors and assuptions, on the urban development, we find that, the institution factors, such as tax rate structure, tax base, and the conditions of urban development, are the important factors of the impacts of land tax on the development of urban fringe land. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。