臺灣地區地方不動產稅收因素之研究

地方財政良窳，攸關地方政府施政績效能否展現，而地方不動產稅收乃地方財政收入主要來源之一，亦為財政得否健全之關鍵。本研究以臺灣地區19縣市2001年至2018年的追蹤資料，藉由最小平方法與分量迴歸進行實證分析比較。分量迴歸分析研究結果顯示，首先，以整體經濟因素角度觀察，平均每人GDP僅對低分量及中分量之契稅收入與土地增值稅收入呈現顯著正向影響；貨幣供給M2則對中分量及高分量的房屋稅，以及低分量和高分量的地價稅具有正向影響效果，然而對低分量及中分量的契稅與土地增值稅影響效果顯著為負。 再者，就各縣市區域特性而言，分量迴歸分析的實證結果也指出，建物移轉登記棟數對不動產持有稅在低分量至中分量較具顯著正向關係。最後不動產稅基政策部分，分 量迴歸法結果卻顯示，公告地價調整比率對地價稅在低分量及最高分量有顯著正向關係；公告土地現值調整比率對土地增值稅在各分量則具有正向影響效果；房屋標準單價調整對不動產稅收則不具任何影響效果。  his study empirically investigates the factors affecting local real estate taxation in 19 municipalities in Taiwan. The factors are determined using panel data over the period from 2001 to 2018. In several cases, the estimates obtained through quantile regression are notably different from those obtained through ordinary least squares (OLS) regression. The quantile regression of per capita gross domestic product (GDP) reveals a significant and positive influence of GDP on the lower tail of deed taxation and land value increment taxation. Furthermore, the quantile regression estimates have a positive influence on the middle and higher tails of house taxes and on the lower and higher tails of land value taxes. The quantile regression estimates are significant in the upper tail of the real estate holding tax levied on the transfer of building ownership. The results of this study confirm that quantile regression estimates of real estate taxes are notably different from those obtained through OLS regression. Therefore, some policies related to local real estate taxation should be reconsidered, especially those pertaining to the adjustment ratios of announced land value, current land value, and standard unit housing prices.