不動產投資客因應特種貨物及勞務稅實施後之投資偏好分析-以高雄市為例

吳明昌

doi:10.6833/CJCU.2015.00131

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不動產投資客因應特種貨物及勞務稅實施後之投資偏好分析-以高雄市為例

A Study on Investment Preferences of Real Estate Investors after the Implementation of the Specifically Selected Goods and Services Tax Act-The Case of Kaohsiung City

吳明昌 , Masters　　Advisor：謝博明　　

繁體中文 DOI： 10.6833/CJCU.2015.00131

不動產投資客；特種貨物及勞務稅；投資不動產偏好；次序羅吉特模型； Real estate investors ； the Specifically Selected Goods and Services Tax ； real estate investment preferences ； ordered legit model

Abstract │ Reference (36) │ Times Cited (1) │ Altmetrics

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After the implementation of the Specifically Selected Goods and Services Tax(so called Luxury Tax) in July 2011, there have been a lot of doubts about its impact on the speculation of real estate market and in particular, have strong arguments on its effect on real estate investors. This study interviews real estate investors in Kaohsiung City to explore investors’ responses and investment preferences after the implementation of the Luxury Tax. An ordered logit model is employed to analyze the impact on the investor’s willingness to invest real estates after the Luxury Tax. It was found that more than 70% of sampled investors used the exemption regulations to avoid the Luxury Tax. Nearly 50% sampled investors switched their investment preferences toward smaller, middle price properties or toward pre-sale properties or to choose new land readjustment areas. More than 70% of the investors who can’t avoid the Luxury Tax choose to let before selling their properties. Besides, 70% of sampled investors will pass the Luxury Taxes onto customers while selling their properties. 
The model results show that the two-year transaction rationing has the most significant impact on reducing investors’ willingness to invest in real estates. Investors with higher education levels and having more experiences are more likely to remain higher investment willingness. Investors who use other persons’ entitlement and to invest in properties adjacent to important public constructions are more likely to have higher willingness to invest in real estates. Our results indicate that the implementation of Luxury Tax has little impact on real estate investors in Kaohsiung City. It is because Luxury Tax policy goals are properly set to slow down the transaction volume and with the two-year transaction rationing. It has achieved the basic goal but hasn’t come to its expected goal in the long run regarding the improvement of the speculation in real estate market. It is suggested that the government should consider the policy impact on continuous implementation of the Luxury Tax.

Reference ( 36 ) 〈TOP〉

王進祥(2013)。奢侈稅實施二年之缺失與建言。土地問題研究季刊，12(4)，28-35。
連結：
李囿緯(2012)。不動產政策對消費者購屋動機影響因素之研究－以奢侈稅為例。未出版之碩士論文，國立台北科技大學工業工程管理系EMBA班。
連結：
李傳信(2012)。特種貨物及勞務稅條例(奢侈稅)對台北市房價之影響。未出版之碩士論文，國立政治大學商學院經營管理碩士學程全球企業家組。
連結：
李秀蘭、林元興(2013)。不動產市場效率。土地問題研究季刊，12(4)，36-50。
連結：
林柏伸(2012)。我國課徵奢侈稅對不動產價格與成交量之影響－以台北市為例。未出版之碩士論文，朝陽科技大學財務金融系。
連結：

Times Cited (1) 〈TOP〉

周資眾(2002)。德爾慧法應用於桌球運動員選才之研究。臺灣師範大學體育學系在職進修碩士班學位論文。2002。1-66。

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