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返回卷期清單 (第61卷第1期 / 2025 / 1)
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pp. 49 - 84
房屋稅資本化分析—以臺北市住家用房屋為例
An Analysis of House Tax Capitalization: Evidence from Houses for Residential Use in Taipei
33
206
作者
伍大開 Da-Kai Wu
(逢甲大學會計學系助理教授 Assistant Professor, Department of Accounting, Feng Chia University)
石恩銘 En-Ming Shih *
(東吳大學會計學系助理教授 Assistant Professor, Department of Accounting, Soochow University)
張雅雯 Ya-Wen Chang
(勞動部勞動基金運用局科員 Section Assistant, Bureau of Labor Funds)
陳國樑 Joe Chen
(國立政治大學財政學系教授 Professor, Department of Public Finance, National Chengchi University)
伍大開 Da-Kai Wu
逢甲大學會計學系助理教授 Assistant Professor, Department of Accounting, Feng Chia University
石恩銘 En-Ming Shih *
東吳大學會計學系助理教授 Assistant Professor, Department of Accounting, Soochow University
張雅雯 Ya-Wen Chang
勞動部勞動基金運用局科員 Section Assistant, Bureau of Labor Funds
陳國樑 Joe Chen
國立政治大學財政學系教授 Professor, Department of Public Finance, National Chengchi University
中文摘要

本研究使用2012年至2019年內政部實價登錄交易資料，分析房屋稅有效稅率對於臺北市住家用房屋交易價格之影響。實證結果發現，在折現率3%之假設下，租稅資本化(taxcapitalization)程度介於10%至14%，顯示大部分的房屋稅負將轉嫁於租屋族或買方。為檢視價格與有效稅率之間的內生性(endogeneity)問題對於實證結果的影響，本研究亦以2014年7月起臺北市大幅調升房屋標準單價作為準實驗(quasi-experiment)，根據斷點不連續迴歸(regressiondiscontinuitydesign)估計結果所計算的資本化程度，仍發現房屋稅資本化程度偏低的現象。

英文摘要

This study utilizes the Real Estate Actual Transaction Price Inquiring System of the Ministry of the Interior from 2012 to 2019 to analyze the impact of effective house tax rates on residential housing prices in Taipei. The results show that the degree of tax capitalization ranges from 10% to 14% with a discount rate of 3%. This suggests that a significant portion of the house tax burden is passed on to renters or buyers. In order to address endogeneity, we exploit a substantial increase in the standard value of houses as a quasiexperiment. The degree of tax capitalization calculated based on regression discontinuity design (RDD) estimates also reveals a low level of house tax capitalization.

中文關鍵字

房屋稅;租稅資本化;租稅轉嫁

英文關鍵字

House Tax; Tax Capitalization; Tax Shifting