從供應面解釋房地產稅率增長之趨勢

On Production Efficiency as an Explanation of the Property Tax Rate Increase

華昌宜(Chang-I Hua)

《住宅學報》 6期 (1997/08) Pp. 15-26

https://doi.org/10.6375/JHS.199708.0015

摘要

國外以房地產税作為地方财政基礎者常有税率長期增加之趨勢。一般論述均將之歸諸於地方税基之成長相對不足。本文另提額外解释：假設地方政府在求最高生產效率原則下作對公共投資之決策，最適房地價税率將隨居民所得不断增高。所建之模式基於「社區居住服務」係以民間投资與公共支出為二生產要素。後者來自房地產税按房地產價值依比例徵收。房地產價值為社區居住服務價值扣減房地產税後經資本化而成。以此可解之模式作比較靜態分析而得上項解釋之結論。本研究可有助於對目前實施低房地產税之台灣作政策前景之分析。

關鍵字

房地產稅 ； 居住服務 ； 最適稅率 ； 地方財政

並列摘要

Property tax as the major basis for local finance has the general trend to increase its rate. The trend has traditionally been explained by slower growth of property value relative to growth of income or demand for public services. The article provides an additional explanation. The property tax is treated through public expenditure as input, together with private investments, to the production of community residential services. The community act as a firm to determine the optimum property tax as production decision. It is shown that on efficiency ground alone the tax rate will increase as the community income increases.

並列關鍵字

Property Tax ； Residential Services ； Optimum Tax ； Local Finance