Measuring the Effective Property Tax Rates for Local Jurisdictions-An Example of Taipei City

財產稅有效稅率之研究－以台北市為例

陳揚仁(Yang-Jen Chen)

《育達科大學報》 42期 (2016/04) Pp. 107-129

摘要

財產稅通常是針對不動產課稅；它可以是針對房屋整體價值課稅，也可以是針對土地價值與建築物價值分別課稅。如果是合併課稅，那麼我們可以用不動產總體市場價值來當作財產稅的稅基即可。一旦針對土地與房屋分開課稅，則會面臨如何計算財產稅稅基的問題。除此之外，財產稅是一種地方稅，其名目稅率可以因地方政府而不同；也可以由中央統一名目稅率，再由地方政府以不同的稅基來影響實質的財產稅稅負。如果是後者，則我們必須衡量各地方的財產稅有效稅率，來凸顯各地方財產稅負實質上的差異性。由於台灣既採取對土地與房屋分別課稅，又使用統一的名目稅率，因此本文的主要貢獻是利用民營銀行提供的房屋交易資料，來進行估算2002年至2006年台北市及其12個行政區「自用住宅」之財產稅有效稅率。除此之外，本文更進一步估算台北市以及12個行政區其房屋評定現值以及土地價值被低估的比率，並假設若對自用住宅實價課稅，這會與台灣現行財產稅制度有何差異。

關鍵字

財產稅 ； 有效稅率 ； 評估價值

並列摘要

There are several special features of Property tax in Taiwan. First, a tax on property value comprises of both land value tax and house tax. Therefore, a single nominal property tax rate does not exist. Second, the property tax base is its assessed value, but not the market value. The tax base of land value tax is assessed land value, whereas the tax base of house tax is declared current house value. Therefore, the nominal tax burden is different from the effective tax burden. Third, the nominal tax rates of both land value tax and house tax are centrally regulated, so the local authorities can only use the strategy of adjusting the assessed value as local tax competition tool for investments. Therefore, in order to figure out the effective incentive for investment, measuring the effective tax burden for a local jurisdiction is necessary. Using the transaction data of individual real properties in Taipei metropolitan, the major goal of this paper is to measure a single and average effective property tax rate for Taipei metropolitan. The measured mean effective property tax rate of the whole Taipei city is around 0.0912%, while the measured standard deviation of the effective property tax rate is 0.0364%. The mean effective tax rate is significantly smaller than the nominal tax rate of 0.5%. This is simply because there is about 75% downward bias of assessed value from the market value.

並列關鍵字

Property Tax ； Effective Tax Rate ； Assessed Values

參考文獻

Baer, David (2007), “State and Local Property Tax Burdens in 2005,” AARP Public Policy Institute, May 2007.

Bell, M. E. and Kirschner C. (2009). “A reconnaissance of alternative measures of effective property tax rates.” Public Budgeting & Finance, 29(2), 111-136.

Huang Cha-Gi (1994),“Fairness of Property Tax Appraisal System in Taiwan", National Chengchi University (in Chinese).

Peng Chien-Wen, Wu Sun-Tien and Wu Shyang-Hua (2007), “The Impact of Real Estate Effective Tax Rate on Housing Price: Cases of Datong and Nehu", Taiwan Land Research，10(2)：49-66 (in Chinese).

Siniavskaia, Natalia (2007), “Residential Real Estate Tax Rates in the American Community Survey,” NAHB.