This research aims to explore the impact of consolidated housing and land taxes on housing prices, the research scopes are Taipei city and New Taipei city. This study adopted quarterly data, since consolidated housing and land taxes is formally implemented on January 1 in 2016, this study used t test to explore whether there is significant effect after the implementation of consolidated housing and land taxes. The conclusion are as follows: consolidated housing and land taxes have positive effect on housing volume in Taipei city and New Taipei city; however, consolidated housing and land taxes can not effectively prohibit housing prices in Taipei city (Wenshan, Neihu and Zhongshan) and New Taipei city (Banqiao, Sanchong and Tamsui). Related management implications are discussed in this article as well.