囤房稅對空屋率之影響

The Impact of Non-self-use House Tax on Vacancy Rate

林祐辰(Yu-Chen Lin)

指導教授 ： 楊子霆

國立臺灣大學/社會科學院/經濟學研究所/碩士(2021年)

https://doi.org/10.6342/NTU202103035

摘要

本文使用98至107年鄉鎮層級房屋稅資料及低度用電資料，利用差異中的差異法(DID)分析民國103年房屋稅條例修正案新增之非自住房屋稅率(囤房稅)對空屋率的影響。統計結果發現在政策實施後的四年間，非自住房屋稅率增幅較大的臺北市行政區相較於房屋稅率變化較低的其他鄉鎮空屋率下降了1.16個百分點，相當於臺北市102年空屋率的15.3%。此結果在不同的的控制變數和不同的控制組定義下保持穩健，這個結果顯示較高的非自住房屋稅率能作為有效降低空屋率的政策工具。

關鍵字

房屋稅 ； 非自住房屋 ； 空屋率

並列摘要

In this paper, we use township level house tax data and the vacancy rate data which is defined by electronic usage of residences from 2009 to 2018. We use Difference-in-Differences (DID) design to verify whether the region with higher tax rate imposed on non-self-use residences would decrease vacancy rate compared to other regions. The estimation result suggests that after the implementation of the policy, Taipei, which has a higher tax rate, reduced its vacancy rate by 1.16%. It accounts for 15.3% of the vacancy rate in Taipei in 2013. The result is robust with different control variables and different control group definitions. It indicates that a higher tax rate on non-self-use residences would decrease vacancy rate effectively.

並列關鍵字

House Tax ； Non-self-use Residences ； Vacancy Rate

參考文獻

1. J. D. Angrist and J.S. Pischke. Mostly harmless econometrics. Princeton university press, 2008.

2. B. Barot and Z. Yang. House prices and housing investment in sweden and the uk: Econometric analysis for the period 1970–1998. Review of Urban Regional Development Studies, 14(2):189–216, 2002.

3. M. Bertrand, E. Duflo, and S. Mullainathan. How much should we trust differences-in-differences estimates? The Quarterly journal of economics, 119(1):249–275, 2004.

4. Y.J. Chen. Modeling the impacts of vacancy taxes on the taiwan housing market. Proceedings of the National Science Council, Republic of China, 11(2):148–155, 2000.

5. J. Hoekstra and C. VakiliZad. High vacancy rates and rising house prices: The spanish paradox. Tijdschrift voor economische en sociale geografie, 102(1):55–71, 2011.