The Effect of Land Value Increment Tax Policies to Land Transaction in Taiwan
| Autor: | Yu-Ying Chuang, 莊玉盈 |
|---|---|
| Rok vydání: | 2011 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 99 The land value increment tax (LVIT) in Taiwan was first temporarily half tax levy from 2002 to 2004 and then lowered the statuary tax rates after 2005. Using the panel data of 23 municipalities from 1999 to 2009, we empirically analysis the policy effect on real estate transaction. We divide the land transactions into three types: owner occupied housing, real estate speculation and tax avoidance, land development and commercial use. We find that the policy changes have no significant impact on real estate speculation and tax avoidance since the owners hold the real estate for short time period. The policy changes do significantly increase transactions for owner occupied housing and long time period land holders during half tax levy period but no significant effect after 2005. Keywords: land value increment tax, land transaction, policy effect |
| Databáze: | Networked Digital Library of Theses & Dissertations |
| Externí odkaz: |
|