本研究旨在探討土地增值稅對地方經濟成長之影響,並以臺灣地區23縣市78年至98年各縣市土地增值稅稅收及每戶平均可支配所得資料,分析土地增值稅稅率調降對地方經濟成長之影響。經由敘述統計分析及因果關係檢定,結果歸納如下: 一、91年實施減稅政策後,各縣市土地增值稅稅收每年平均減少23億9,511萬元,佔減稅前稅收45.26%,與政府91年至93年實施稅率減半及94年至98年之稅率調降幅度相當,顯示稅率之調降,使地方政府土地增值稅稅收減少。 二、91年實施減稅政策後,各縣市每戶平均可支配所得每年平均增加13萬6,213元,可支配所得增加比例佔土地增值稅減稅前20.05%,各縣市均仍成正成長。 三、臺灣地區23縣市之土地增值稅稅收與各該縣市經濟成長之關係,經因果關係檢定得知,臺北縣、彰化縣、雲林縣及臺南市等4個縣市,地方之經濟成長會影響縣市之土地增值稅稅收;而屏東縣、花蓮縣、基隆市等3個縣市,土地增值稅稅收會影響地方之經濟成長;其餘宜蘭縣等16個縣市土地增值稅稅收與地方經濟成長無因果關係。 綜上分析,土地增值稅減稅政策使地方政府財政收入減少,而土地增值稅收對地方經濟成長具有影響僅3個縣市,比率13%,大部分縣市資料顯示土地增值稅收與地方經濟成長間不存在因果關係,政府欲透過土地增值稅減稅政策,活絡房地市場及刺激景氣,進而帶動地方之經濟成長,其直接效果並不顯著,且對地方經濟成長之效益相當有限。
This research is aiming at the impact of the land value increment on local economic growth. Form 1989 to 2009, we based on the land value increment tax revenues and the average household disposable incomes of the 23 counties or cities in Taiwan to analyze the impact of land value increment to the local government finances and the local economic growth. By using the statistics and causality to analyze, we suggested the following:After the implementation of the land value increment tax cut, the government revenues of the 23 counties or cities in Taiwan were declined significantly, but the disposable incomes were increased . We find out the causality between the government revenues and the economic growth of the 23 counties or cities. In Taipei county, Changhua county, Yunlin county, and Tainan city, the local economic growth will influence the government revenues. On the other hand, in Pingtung county, Hualien county, and Keelung city, the government revenues will influence the local economic growth. Then, the other 16 counties or cities showed that the causality between the government revenues and the local economic growth were very difficult to identify.