本文以不動產交易實例來研究台北市地價稅之公平性，結果顯示台北市地價稅之估價比率差異甚大，且不具水平公平與垂直公平性，甚至具有累退性；在某些行政區，如士林、文山、中山、及萬華等，其估價比率明顯高於其他行政區。本研究也發現目前台北市的土地估價比率約為18％，因此目前每間房子所繳納的地價稅並不高，民眾可能因而忽略其不公平的現象。但在目前地方政府財政普遍陷於困難的情況下，提高地價稅將是政府可能採取之方法之一，但若市政府不改善土地之估價品質，則地價稅之不公平性將會影響地價稅的徵收，並損傷市政府的形象。

This study examines land value tax equity in Taipei. The empirical results
show that the variation in assessment ratios is large in the city. The horizontal equity does not hold because some districts have higher assessment ratios than the others. In addition, the land value taxation is shown to be regressive. This study also shows that the median assessment ratio is about 18% in Taipei. So,people may ignore the inequity issue in land value tax because of the small amount of this tax for each house. However, in the face of fiscal difficulties, it is possible that local governments will increase land value tax in order to raise more revenue. As a result, local governments may need to improve assessment quality to avoid possible complaint about land value tax in the future.