Research on property tax and housing price - A case study in Zhongli, Taoyuan
| Autor: | Lin, Wun-Ci, 林雯琪 |
|---|---|
| Rok vydání: | 2019 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 107 The core of the real estate tax system is the property tax. Sound property tax system can stabilize housing prices, promote the effective use of real estate and strengthen local finance. However, Taiwan’s real estate market currently has a lot of complicated problems. The Property Tax in Taiwans a differential property tax system. This study uses the actual price registration data from 2012 to 2017, and separates land price and building price by the land contribution theory. We adopts independent sample t-test, Pearson product-moment correlation coefficient and hedonic price model. The results show that there is a significant difference between the effective tax rate of property tax, land price tax and housing tax of the apartment and the single-house; as for the correlation of property tax and housing price (apartment and single-house), the effective tax rate of property tax and transaction price are highly negative correlation, the effective tax rate of land tax and transaction price are moderate negative correlation, and the effective tax rate of housing tax is low-positive correlated with transaction price. Both of the property tax and the effective tax rate of property tax and land tax have a negative impact on housing price, and the effective tax rate of housing tax has no significant effect on housing price. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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