貧富差距擴大為臺灣近年來所面臨的嚴峻課題,而房地產在許多社會言論上被認為是擴大貧富差距的元兇,但卻缺乏實證上的支持。本研究透過臺灣家庭收支調查資料以及臺灣WTID資料庫分別建立模型,以Granger因果關係檢定以及自我回歸分配落後模型(ARDL)分析房地產對於貧富差距是否會造成影響,以及房地產是否為貧富差距擴大的主要原因。研究結果指出長期下,房地產租金負擔增加、社會高齡化成長、綜合所得稅租稅負擔率的失靈為造成臺灣整體貧富差距擴大的三個因素,而房地產租金負擔在短期影響貧富差距的程度為最大,長期下與高齡化影響程度相近,顯示房地產租金負擔的成長為近年來臺灣貧富差距擴大的主要原因。 本研究整理上述結論與其它影響貧富差距因素實證結果,給予政府在未來貧富差距日漸擴大的趨勢下三個政策方針與建議:一、推動健全住宅租賃市場,並優先辦理房地產租金補貼措施,保障低收入戶居住權益;二、發展高知識經濟產業能有效改善貧富差距現象,政府應持續推動高知識經濟產業的發展,加速培養產業創新人才;三、短期內,綜合所得稅租稅負擔率上升顯著造成高所得族群所得佔比成長,政府應參考各國租稅負擔率水準,並將台灣綜合所得稅租稅負擔率進行調整至合理健全的負擔水準之上,如此始能發揮綜合所得稅率提高能造成高所得族群所得佔比逐年減少的正常機制。
The going up price of real estate has been arguing as a culprit of Taiwan economic inequality but lack of empirical supports. Data from Taiwan Family Income and Expenditure Survey and World Top Income Database are used to evaluate the impact of real estate price on Taiwan economic inequality by methods of Granger causality test and ARDL model. This study finds that increasing housing rent, aging society and malfunction of individual income tax burden rate are three factors to form economic inequality of Taiwan, particularly the increasing dwelling house rent plays a determinant factor which deteriorates income distribution. In a conclusion, there are three recommendations given to the government. First, promoting a sound rental housing market, and prior to transact real estate subsidies policies to guarantee the living right of low-income households. Second, knowledge-based economy industries could effectively improve economic inequality, government should develop the industries and speed up the training of innovative talents. Third, individual income tax burden rate increase significantly cause the raise of high-income household’s income share, the government should review the level of income tax burden rate of other countries and adjust ours to a sound and reasonable level in order to form a normal and functional income tax mechanism.