本研究主要探討政府實施奢侈稅對土地增值稅稅收的影響,因此以全國22個縣市為研究對象,藉由成對樣本t檢定方法來分析奢侈稅實施前後22個縣市土地增值稅稅收是否有差異。經由實證分析結果,可知有12縣市奢侈稅實施前22個月與奢侈稅實施後22個月檢定結果有顯著差異。可能由於奢侈稅實施初期土地增值稅稅收雖有下降,但隨著時間的延長,房地產買賣件數逐漸增加,且受公告土地現值調整因素影響,土地增值稅稅收有所增加。但臺北市及新竹市檢定結果無顯著差異,表示奢侈稅的實施,對臺北市及新竹市有某種程度的抑制房價效果。 而奢侈稅實施前12個月與奢侈稅實施後12個月檢定結果僅3縣市有顯著差異。雖然奢侈稅實施後12個月不動產買賣的件數減少,但公告土地現值調升而土地增值稅稅收卻無顯著變化,可見實施奢侈稅在短期有抑制房地產交易、降低土地增值稅稅收的效果,但就長期而言,成效卻不如預期。
This research explores the effect of governmental luxury tax upon Land Value Increment Tax revenue. Paired Sample T-test is taken to analyze whether there are significant differences among twenty-two cities and counties after the luxury tax is brought into practice. According to the empirically analyzed results, twelve cities and counties are found to be significantly impacted comparing the situation of 22 months before the luxury tax is implemented and that after the luxury tax has been carried out for 22 months. However, only three cities and counties are chiefly influenced comparing the situation of 12 months before the implementation of luxury tax and that of 12 months after the implementation. Based on the findings, we find the luxury tax might have a better control on property prices and official land prices in short term periods while it might not be of efficient control in long term periods.