查詢結果分析
來源資料
頁籤選單縮合
題名 | 「房屋稅併入地價稅」策略之經濟效果分析=Analysis on Economic Effect of the Case of Housing Tax Transferring into Land Value Tax |
---|---|
作 者 | 周良惠; | 書刊名 | 規劃學報 |
卷期 | 25 1998.12[民87.12] |
頁次 | 頁71-96 |
分類號 | 567.241 |
關鍵詞 | 地價稅; 房屋稅; 供給面理論; CES生產函數; 系統模擬分析; Land value tax; Housing tax; Supply-side theory; CES production function; System simulation analysis; |
語文 | 中文(Chinese) |
中文摘要 | 本文以供給面理論為基礎,藉CES生產函數之邊際均衡條件,分析了解提高地價稅 率能增進土地投資利用,而降低房屋稅率亦能促使土地之資本投資增加,因此將「房屋稅併 入地價稅」策略應有助於土地利用。本文並以臺灣省總體經濟資料為主,利用系統模擬分析 ,實證模擬在「現行雙稅制」、「單課地價稅」、「發展較快地區」及「發展較緩地區」等 四個不同策略方案下,房屋稅額逐步併入地價稅後對土地上資本投入量及房地淨收益均提高 ,又不同發展程度地區受到課稅變動影響亦產生差異;惟實證模擬過程中因變數資料界定、 外在限制政策潛在影響及地價稅實質偏低等因素影響,故仍待後續進一步探究。 |
英文摘要 | Based on the Supply-Side Theory and marginal equilibrium conditions of CES production function, this paper analysis that rising Land Value Tax rate would increase land investment and use, and reducing Housing Tax rate would also improve capital input. So, Housing Tax transfers into Land Value Tax program would be benefit to land use. It also tests what effects of tax rates on capital input and net property benefits in the case of Taiwan Province under system simulation analysis method. When Housing Tax transfers into Land Value Tax, By simulating four cases of "two tax system", "only Land Value Tax", "rapid development areas" and "solw development areas", the amounts of capital input and net propert benefits increase. And in the case of rapid development area would be effected widelby different form the case of slow develpment area. But we must know the problems in the simulation process, including the variables data definition, other policies implied effects and Land Value Tax rate lower in real, so we hope to get more conclusions under detail data in related study. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。