期刊刊名：育達科大學報 　 卷期：42期

篇名出版日期：2016年4月1日

作者：陳揚仁,Yang-Jen Chen

語言：English

關鍵字：Property Tax, Effective Tax Rate, Assessed Values,財產稅,有效稅率,評估價值

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摘要：
There are several special features of Property tax in Taiwan. First, a tax on property value comprises of both land value tax and house tax. Therefore, a single nominal property tax rate does not exist. Second, the property tax base is its assessed value, but not the market value. The tax base of land value tax is assessed land value, whereas the tax base of house tax is declared current house value. Therefore, the nominal tax burden is different from the effective tax burden. Third, the nominal tax rates of both land value tax and house tax are centrally regulated, so the local authorities can only use the strategy of adjusting the assessed value as local tax competition tool for investments. Therefore, in order to figure out the effective incentive for investment, measuring the effective tax burden for a local jurisdiction is necessary. Using the transaction data of individual real properties in Taipei metropolitan, the major goal of this paper is to measure a single and average effective property tax rate for Taipei metropolitan. The measured mean effective property tax rate of the whole Taipei city is around 0.0912%, while the measured standard deviation of the effective property tax rate is 0.0364%. The mean effective tax rate is significantly smaller than the nominal tax rate of 0.5%. This is simply because there is about 75% downward bias of assessed value from the market value.

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