本文研究目的在於比較外島縣市除外的全台19縣市,在地方政府基於都市更新或增加稅收的目的考量下,進行區段徵收或市地重劃,對於財產稅收入所造成的影響,本文同時也探討政府因進行公共建設徵收私人土地,是否也會對財產稅收入造成影響,本文以1998年至2012年全台19縣市的橫斷面資料,以追蹤資料(panel data)分析法進行分析,資料來源則為財政部財政資料統計庫、內政部內政資料統計庫及中華民國統計資訊網。 研究結果發現在排除人民財富效果、總體經濟景氣、及農業活動規模影響後,區段徵收與市地重劃為地方政府增加財產稅收入不但不顯著,還可能有負效果,在徵收私人土地進行公共建設的分析中,也僅有水利建設類對於房屋稅收入有顯著增長效果,其餘皆未顯著,財產稅收入多寡還是與各縣市工商發展程度、農業經濟規模比重與經濟景氣循環有關。
Abstract The purpose of this search is to determine how urban renew and tax increase will impact taxation received by the local governments. Legalizing the zone expropriation and urban land readjustments are methods used for urban renewal. In this study I analyzed 19 counties on the main land. We then analyzed if the local governments claim on the private lands for infrastructures and the citizens’ property taxes will be influenced. We examined the data from 1999 to 2012 with panel data analysis. The sources are from the Ministry of the Interior, Ministry of Finance, and National Statistic web site. In the end, after excluding the citizens’ wealth, the business cycle of macro economy and the scale of agriculture we found that zone expropriation and urban land readjustment did not significantly bring more money but instead caused backfire to the local governments. The only benefit from claiming the lands is hydraulic infrastructure. Last but not least, the main requisites each county needs to consider when measuring the property tax are the developing scale, economic scale of agriculture, and business cycle of economy.