課徵地價稅對土地利用影響之分析

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Title:	課徵地價稅對土地利用影響之分析 The Impact of Land Value Tax on Land Use
Authors:	梁仁旭
Contributors:	土資系
Keywords:	土地開發開發時機地價稅 Land development The timing of land development Land value tax
Date:	1997-06
Issue Date:	2016-12-29 10:11:12 (UTC+8)
Abstract:	地價稅的課徵屬收益稅性質或財產稅性質，在國內引起甚多爭論。以往相關文獻中，大抵側重公平面的說明，本文則從經濟面之觀點加以分析。本文以現值模型為基本模型，在土地所有權人追求土地價值極大的假設下，探討稅率變動對土地開發時機的影響。基於課稅效率原則與政策運用穩定性觀點，本文主張地價稅的課徵，應以收益稅性質為宜。 It is a controversy in Taiwan that Land Value Tax is an income tax or property tax in terms of character. Most papers based on equity point of view to investigate Land Value Tax. However, this paper, based on the impact upon the timing of land development, analysizes that the characteristic of Land Value Tax is an income tax or property tax. The present value model is adopted as a basic mode. Under the assumption of maximizing the present value, this paper discusses the impact of changes in tax rates on the timing of land development. According to the principle of neutrality and stability, this paper suggests that income tax is more suitable for the character of Land Value Tax in Taiwan. Furthermore, there is a more clearly understanding in the impact of different tax rate, and this can provide a reference for future taxation policy. Finally, Anderson's conclusion has been further discussed and modified by this paper.
Relation:	規劃學報 24:1 民86.06 頁49+51-60
Appears in Collections:	[Department of Natural Resources ] journal articles

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