高雄市住宅財產稅公平性之研究

Abstract

本研究實證分析高雄市2007年至2009年住宅實際不動產交易資料，結果顯示高雄市財產稅實質稅率大致上分布在0.08%至0.14%之間，財產稅實質稅率中位數為0.126%。高雄市整體具有財產稅水平及垂直的不公平現象；垂直不公平方面，高雄市具有累退性的不公平現象，且低價位不動產的累退情形最為嚴重。整體高雄市財產稅實質稅率呈現出的累退性情況，大部分源自房屋稅實質稅率的累退情況，小部分也導因於地價稅實質稅率的累退情形；此外，整體財產稅實質稅率的高變異程度，主要源自於房屋稅實質稅率的高變異程度。因此高雄市財產稅的改革方向，主要在於改善房屋稅實質稅率的累退性情況，降低低價位不動產的房屋評定現值，使得低價位不動產所有者不用負擔過多的房屋稅負；並且應降低房屋稅實質稅率的差異程度，即降低房屋稅實質稅率過度不一致的情況。

This study investigates residential property tax equity in Kaohsiung by analyzing the real estate transaction data from 2007 to 2009. The empirical results show that most of the effective property tax rates are between 0.08% and 0.14%, and the median effective property tax rate is 0.126%. The horizontal and vertical equity does not hold in Kaohsiung. The results also show that the property tax in Kaohsiung is regressive, especially for low-cost real estate. The reason why the property tax is regressive is because of the regressivity of house tax; furthermore, the house tax also contributes to the high variation of effective property tax rates. Consequently, the local government should improve the regressivity of house tax and reduce the assessment value for low-cost real estate; moreover, the local government should reduce the high variation of effective house tax rates.