台灣財富分配不均程度估計：以實價登錄結合財稅資料重估台北市不動產價值為例

Wealth Inequality in Taiwan: Evidence of Using Actual Price Registration to Reappraise Real Estates in Taipei City

吳坤融(Kun-Jung Wu)

指導教授 ： 王泓仁 ； 陳南光

國立臺灣大學/社會科學院/經濟學研究所/碩士(2021年)

https://doi.org/10.6342/NTU202100662

摘要

本文利用不動產實價登錄資料，計算建物的重置成本作為建物價值，並且使用交易案例的經緯度，計算出台北市586個地籍段的平均土地單價，重新估算財稅資料中台北市的土地建物的價值。依重估後土地資產價值，台北市2019年度土地總價值為65.31兆元新台幣，占全台灣土地總值的25%，自從2003年以來上漲了1.91倍。台北市土地財富的吉尼係數(Gini coefficient)以個人為母體是0.88，以家戶為母體為0.73。前1%富有的土地持有個人占26.1%的土地價值份額，前10%則占76%。

關鍵字

財富分配不均 ； 實際登錄 ； 財稅資料庫 ； 不動產 ； 資產估價

並列摘要

We propose a new appraisal method to estimate land value. First, we map every market case to 586 cadastral areas in Taipei City. Instead of building-to-land accessed by the government, replacement value is used to separate land value from cases in Actual Price Registration. With the estimated unit land price, we reappraise land and building in the fiscal database. We find the total land value in Taipei City is 65.31 trillion New Taiwan Dollar, about 25% of total land value in Taiwan, surged by 191% since 2003. The Gini coefficient of land value in Taipei City is 0.88 by individual, and 0.73 by household. In 2019, the 1% land-wealthiest individual owned 26% of the total land values, the 10% owned 76%.

並列關鍵字

Wealth inequality ； Actual Price Registration ； fiscal database ； real estate ； asset valuation

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