土地增值稅變動之影響

簡妗庭

doi:10.6843/NTHU.2012.00062

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土地增值稅變動之影響

The Impact of Land Value Increment Tax Change in Taiwan

簡妗庭 , Masters　　Advisor：吳世英　　

繁體中文 DOI： 10.6843/NTHU.2012.00062

土地增值稅；長期稅率效果；短期稅率效果； Land Value Increment Tax ； permanent tax effect ； temporary tax effects

Abstract │ Reference (54) │ Altmetrics

Abstract 〈TOP〉

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Since the Land Value Increment Tax rate has been considered too high, the high tax rate might result in the lock-in effect on the land resources. Moreover, the Taiwan economy in 2000 was also affected by the depression of world economy; therefore, the demand in Taiwan’s real estate market as well as the consumers’ purchasing power was decreasing. Consequently, the domestic real estate had excess supply, which led to the depression of domestic real estate market. 
Thus, the Land Value Increment Tax rate was reduced in 2002. Three years later, it was revised to graduated takes of 20%, 30% and 40% for land of general purposes to 5% for lands of self-use. The government hoped that the reform of the Land Tax Act would stimulate economic growth of Taiwan.
    The policy reforms of 2002 and 2005 were short-term and long-term policies separately. Burman et al. (1994) showed that a temporary tax cut reduces the tax cost of selling now but leaves the tax cost of selling in the future unchanged. In contrast, a permanent tax cut reduces the tax cost of selling at any time. Thus, realizations of capital gains will be higher under a transitory rate cut than under a permanent cut. Moreover, the effect of tax rate can be divided into permanent and temporary effects. Therefore, the purpose of this study aims to distinguish between permanent and temporary tax effects by utilizing the 2002 and 2005 tax reforms. The panel data include 24 counties or cities from 1996 to 2010.

Reference ( 54 ) 〈TOP〉

沈俐君(2008)，《土地值稅稅率變動對各縣市稅收影響及稅率彈性之研究》，國立
連結：
陳冠宇(2002)，「土地增值稅減半徵收對土地利用之影響」，《現代地政》，第250
連結：
蕭慧瑜(2003)，「土地增值問題之研究」，《土地問題研究季刊》第2卷第2期，
連結：
Burman, Leonard E., Kimberly A. Clausing, and John F. O'Hare (1994), “ Tax reform
連結：
Burman, Leonard E. and William C. Randolph (1994), “ Measuring permanent
連結：

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