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.
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