Analysis of the Difference in Per Capita House Tax Burden between Counties and Cites in Taiwan
| Autor: | JANG, SHIN-WEN, 張馨文 |
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| Rok vydání: | 2019 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 107 The housing tax revenues of Taiwan counties and cities is growing slowly. Since the assessed value of house was much lower than the value of real estate market. The social and economic factors and policy choices were also imposed. The burden of housing taxes between counties and cities showed significant differences. We adopted per capita housing tax revenues as dependent variable and conducted panel data analysis from 2011 to 2017. We found household average annual recurring income and company registered capital are significantly positive related variables, car holding rate and unemployment rate are significantly negative related variables among economic variables. No demographic variable is significantly related. Among social variables, number of college students is significantly negative related and crime rate is significantly positive related. Combined model included all significantly related economic and social variables. Only the company registered capital is significantly positive related. The differences and changes in the per capita housing tax of counties and cities are not significantly related to the economic, population, and social variables. What variables dominate per capita housing tax changes is worth exploring further. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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