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行政暨政策學報 TSSCI
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| 篇名 | 臺北市房屋稅公平性之研究--兼論豪宅稅之合理性 |
|---|---|
| 卷期 | 53 |
| 並列篇名 | Examine House Tax Equity and Explore the Rationale for Mansion Tax in Taipei City |
| 作者 | 陳德翰 、 王宏文 |
| 頁次 | 115-162 |
| 關鍵字 | 財產稅 、 房屋稅 、 水平公平 、 垂直公平 、 累退性 、 累進性 、 豪宅稅 、 Property tax 、 House tax 、 Horizontal equity 、 Vertical equity 、 Regressivity 、 Progress-sivity 、 Mansion tax 、 TSSCI |
| 出刊日期 | 201112 |
中文摘要
本研究實證分析臺北市 2007 至 2009 年不動產交易資料，結果顯示臺北市房屋稅之估價比率大多集中在 10%至 16%之間，估價比率之中位數為 14.79%，從市郊往開發越早的市中心，水平不公平就越嚴重；垂直不公平部分，低價位房屋具有累退性的問題，中高價位房屋則呈現累進性的現象，此外，低價位房屋的估價比率差異程度較大。故房屋稅在進行房屋現值評定時，對於低價位房屋應調降其評估價值，並設法減輕低價位房屋的估價比率差異程度；中高價位房屋現值的評定雖皆具累進性，但許多高價位房屋的估價比率是低於中低價位房屋之估價比率，豪宅稅的課徵似能提高高價位房屋之估價比率，並使房屋稅更加公平，但其效果仍有待觀察。
英文摘要
This study investigates home tax equity in the Taipei City. By analyzing the real estate transaction data from 2007 to 2009, the results show that the median assessment ratio is 14.79% and most of the assessment ratios are between 10% and 16%. The horizontal equity does not hold in Taipei and it gets worse in the downtown. The results also show that the house tax for low-cost houses is regressive. In addition, the variation
in the assessment ratios of low-cost houses is the largest. Therefore, the local government should reduce the assessment value and its variation for low-cost houses. Because there are many high-cost houses with lower assessment ratios, the mansion tax may make the house tax more equity by increasing the assessment ratios of high-cost houses. But its effect needs more studies.