以地價稅調節土地開發利用之比較研究

A Study of Applying Land Various Tax to a Adjust Land Development

梁仁旭(Ren-Shiuh Liang)

《臺灣土地研究》 3期 (2001/11) Pp. 19-36

https://doi.org/10.6677/JTLR.200111_(3).0002

摘要

本研究探討不同稅率結構下，課徵地價稅對不同地區土地開發時機之影響；依據理論推演與實證結果認為，於土地開發前後課徵相同稅率的地價稅，稅率變動效果，將視土地所有權人對市場預期景氣情況而定。另於開發前後課徵不同稅率時，提高開發前稅率，將加速土地開發；而提高開發後稅率，原則上將延緩開發，惟亦受預期市場景氣情況影響。此外，就地區性之差異而言，都市發展程度越高地區，地價稅對土地開發的影響強度越強。是以，採取地價稅政策時，為達相同之政策效果，對於都市開發程度較低之地區，可採取較強烈的措施；而對於開發程度較高之地區，則應採取相對保守的手段。此外，從都市發展之歷程而言，隨著都市化程度的加深，以地價稅手段調節土地供給的功能將逐漸增加。是以，隨著都市的發展，應更加重視地價稅之政策功能。

關鍵字

地價稅 ； 土地開發 ； 開發時機 ； 中立性

並列摘要

The object of this study is to discuss and compare the different effects and intensity on timing of land development between various discount rates. Empirical results for Taipei and Tainan shows that different urbanization district will have various land value tax effect. Higher urbanization district's effect is stronger than the smaller one. And real estate prosperity will influence the decision of development timing. Therefore the government should pay more attention to the levying effect of land value tax especially the coming of self government.

並列關鍵字

Land Value Tax ； land development ； the timing of land development ； neutrality

參考文獻

Anderson, J. E.(1986).Property Taxes and the Timing of Urban Land Development.Regional Science and Urban Economics.16(4)

Anderson, J. E.(1992).Land Development Timing: Effects of Uncertainty in Income and Tax Policy.Papers in Regional Science.71(1)

Bentick, B. L.(1979).The Impact of Taxation and Valuation Practices on the Timing and Efficiency of Land Use.Journal of Political Economy.87(4)

Bentick, B. L.(1979).The Capitalization of the Property Tax and Idle Land: Comment.Land Economics.55(4)

Noguchi, Y.(1982).On the Neutrality of the Property Tax.Land Economics.58(3)