台灣住屋品質與房市租稅政策的一般均衡分析

A General Equilibrium Analysis of Housing-Related Tax Policy and Housing Quality in Taiwan

林煜智(YU-CHIH LIN)

指導教授 ： 陳淑華

國立臺北大學/社會科學學院/經濟學系/碩士(2012年)

摘要

本文的主要目的是去建構一個台灣房屋品質市場之一般均衡模型，在我們的模型中包括了政府在市中心和郊區所提供之不同的公共建設，各地區間因為交通建設的差異性所帶來的交通成本差別，以及家計單位對於房屋需求和建商對於房屋供給所共同組成的房屋價格，房屋品質，人口和房屋密度，土地租金和都市規模等。同時，我們也加入了房(財)產稅，建商總收入稅，土地租金稅，和房屋開發稅等四種房屋相關稅在模型之中，除了做一般性比較靜態分析之外，也使用數值模擬的方法去估計各種變數對於房屋市場以及家計部門的效用和社會福利函數所造成的衝擊狀況。
我們發現了在都市內市中心區域的房屋品質和房屋價格/價值是明顯高於都市內外圍的區域，而人口居住密度和房屋存量則是以都市外圍較高，這和台灣目前都市區域房屋市場的型態是相當符合的。
房屋市場不只是會受到家計部門和建商的衝擊，更會受到政府部門的影響，當財政部門決定去干預房屋市場時所做出的房屋租稅政策時，所能造成的影響是有限的，還必須考慮到交通部對於交通建設計畫的擬定以及內政部對於城市是否過度擴張等各部會政策的相互配合，這樣租稅政策才能確實達到一個最適的效果

關鍵字

房屋品質 ； 房屋相關稅 ； 房價 ； 城市規模

並列摘要

This thesis develops a general equilibrium model with endogenous housing quality and prices. The government provides two kinds of public amenities, one in the central business district and the other in the suburban district. Households enjoy the two public amenities at different commuting costs. By means of the model, we quantitatively evaluate the effects of an array of housing-related tax policies, including a gross revenue tax, a property tax, a land tax, and a development tax.
We show that the model successfully addresses some characteristics of Taiwan’s housing quality, housing prices, land rent, population, housing density, and city size. In particular, housing quality and housing prices/values are higher in the inner city than in the outer city, but population and housing density are lower in the inner city than in the outer city. We also find that housing quality and housing prices are positively related with a positive preference or technology shock, but are negatively related with housing-related taxes and the commuting cost differential (the commuting cost to the central business district minus that to the suburban district). Moreover, in response to a reduction in whichever housing-related tax, the urban fringe expands.

並列關鍵字

Housing Quality ； Housing-Related Tax Policy ； Housing prices ； city size

參考文獻

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