本研究實證分析台北市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。
This study investigates house tax equity in Taipei. 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.