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  • 學位論文

當高房價碰上奢侈稅:垃圾桶決策模式之分析

Luxury Tax and High Housing Prices:A Garbage Can Model Perspective

指導教授 : 蘇彩足
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摘要


租稅政策是政府用以達成其經濟或社會政策之一的重要手段,然而當經濟發展與社會公平背道而馳,往往難以同時顧及並達到平衡。2008年美國次級房貸所引發的金融風暴,不僅重創金融體系,更波及全球經濟,台灣在此期間也面臨經濟衰退、失業率飆高等衝擊,然而馬政府上任後,為了加速經濟發展並吸引海外資金回台,財政部在2009年1月大幅調降遺贈稅從50%至10%,促使大量回流的資金紛紛湧向不動產市場,造成國內部分地區房價不合理飆漲,使得高房價成為民怨之首。 2011年2月農曆春節過後,財政部立即拋出「特種貨物與勞務稅條例」議題(俗稱奢侈稅),總統馬英九更宣示要捍衛「居住正義」,因此為了避免造成房地資源扭曲,並影響國內房屋市場的正常交易和長期發展,以及可能引發房市泡沫化之危機,財政部在參考美國、新加坡、南韓和香港之立法例後,擬訂了奢侈稅草案,針對持有期間2年內非自住之不動產移轉,另行開徵10%至15%的奢侈稅。 觀察近年來立法院的政策產出,會發現在社會多元化與外在環境因素影響下,加上各種不同利益團體之存在,促使組織的決策過程不再像以往只依循理性的「問題→方案→決策」之程序,有時也會受到某些「機會」因素之影響而隨機產出。政府為了讓「奢侈稅」法案可以儘早完成立法,總統馬英九不但率官員大陣仗宣示開徵決心,國民黨立院黨團更表達全力支持,使得奢侈稅從初審到三讀用不到兩星期的時間,在立法院極為罕見,而且行政院並將施行日期提前一個月到2011年6月1日即上路實施,使其成為馬政府執政以來的第一個重大加稅案。 因此,本研究乃從國內居高不下的房市背景,透過公共政策的角度出發,並藉由「垃圾桶決策模式」(Garbage Can Model),分別從「問題」、「解決方案」、「參與者」與「選擇機會」四個要素之交互作用,以進行奢侈稅政策之決策過程分析,從中了解政府政策之制定,如何讓垃圾桶中的問題得以碰到解決方法,因而產生決策,並從中觀察贊成與反對力量的交互作用,以及是否會因問題偏好而在不同利害關係人之間,呈現出不同的結果面貌。

並列摘要


Tax policy is one of the important approach that government uses to solve economic or social problems. However, it is difficult to balance the purposes between economic development and social equity when having conflicts in them. In the financial turmoil triggered by U.S. subprime mortgage in 2008, not only the financial system have been damaged but also endangered global economy, and Taiwan cannot escape the effects from soaring unemployment rate and economic recession. For accelerating economic development and attracting overseas funds back to Taiwan, the Ma administration reduced the bequest tax from 50% to 10% in order to prompt a large number of returning funds to flock back to the real estate market. And this is the reason why the housing price has skyrocketed unreasonably nowadays. In February 2011, the Ministry of Finance set the “special goods and services tax”, known as the “Luxury Tax”, to defend the living justice. For preventing from the house market distortion and leading to crisis in the market bubble, the Ministry drafts a “Luxury Tax” code which levy on the house deal within two year holding period with extra 10%-15% tax. Observing such a policy-making in Legislative Yuan, we can discover that the decision-making process is no longer as before, which follows the rational process of “problem, program, and decision-making” procedures. Rather, “opportunity” has played essential role and appeared randomly in that process under such a pluralistic society and a variety of different interest groups. In order to complete the bill as soon as possible, President Ma declared his determination publicly and also KMT caucus delivered full supports for it. Ultimately and rarely, Legislative Yuan had used less than two weeks to fulfill the code reading procedures. Furthermore, Executive Yuan implemented the tax one month in advance and made it to be the first major tax bill during Ma’s session. Hence, with the background of high housing prices, this study is to analyze the “Luxury Tax” policy making process by means of “Garbage Can Model”, which provides an analytical framework to proceed the research respectively from problem, solution, participants and opportunity in order to understand how government come up with solutions and what interactions would be, and what consequences would be when interest groups possess different preferences.

參考文獻


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被引用紀錄


謝宇琇(2017)。我國租稅法案之功能分析:2000年-2016年〔碩士論文,國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342%2fNTU201700383
郭如芳(2012)。奢侈稅對上市櫃建設公司股票報酬率及股票交易量之影響〔碩士論文,國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342%2fNTU.2012.01089
陳品蓁(2012)。貨幣政策及奢侈稅對營建股價短期影響之研究〔碩士論文,朝陽科技大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0078-0305201210333600
陳嘉伶(2015)。我國不動產課徵特種貨物及勞務稅可接受度之探討:政策工具觀點〔碩士論文,國立臺北大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0023-1005201615101381

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