長期以來,財產稅一直是地方政府最依賴的歲入來源,其中又以土地增值稅占財產稅的比例為最高,然而在2002年因為全球經濟不景氣而影響到土地增值稅的稅收,使得調降土地增值稅的稅率成為政府拉抬景氣的手段,但稅率調降是否使地方稅收增加?本文即針對此問題探討政府於2002年實施土地增值稅減半以及2005年永久調降土地增值稅政策,究竟有無對地方財政造成影響。此外,調降土地增值稅稅率的受益對象主要為持有大量土地的地主、建商,以及握有大量抵押品的金融業,因此本文近一步檢測,土地增值稅稅率調降對貧富差距有無影響。以上皆透過長期追蹤資料(Panel data),進行迴歸分析。實證結果顯示,土地增值稅稅率調降對全臺23縣市,整體而言不論是在短期或長期皆造成地方稅收的減少;而在貧富差距方面,長期調降土地增值稅則是使貧富差距擴大。這些結果可以作為檢視此政策的效果,亦提供了我國政府未來在施行減稅政策的參考依據。
The most important revenue income of local government is the property tax in which land value increment tax have highest ratio since long term. However, the taxation of land value increment tax is affected by global economic recession, resulting in decreasing the tax rate of land value increment tax had become the way to promote economy for government at 2002. But whether the decrease of tax rate will increase the local taxation? In this thesis it is focused on the policy of government carried out land value increment tax cut at 2002 and decreased permanently and value increment tax at 2005, whether the local finance was affected after all. In addition, the main beneficiaries of decreasing the taxation of land value increment tax are the landlord who had massively lands, constructs business and financial entrepreneur had massively pledges, therefore the further examination whether the spread between the rich and the poor will be affected by decreasing the tax rate of land value increment tax. All the topics will do regression analysis based on panel survey. Experiment results exhibit the decrease of tax rate will decrease both short-term and long-term local taxation at 23 county and city in Taiwan. Moreover, the spread between the rich and the poor was enlarged by decreasing land value increment tax for a long time. These results not only can be as achievement of viewing in police, but also provide the reference frame in carrying out the strategy of degreasing tax for government in the future.