| Summary: | 碩士 === 中國文化大學 === 建築及都市計畫研究所 === 91 === Abstract
The public evaluated land price to make price ration, which is the base of land value tax, is too low in Taiwan. In addition to the socio-economic factors within the jurisdiction, it is plausible that its public evaluated land price can be affected by those of other contiguous localities. In other words, there exists an intergovernmental learning and competing phenomenon. Local governments, for the purpose of protecting their own tax bases, adopt various “strategic behavior,” which results in tax competition between jurisdictions.
This study examines the public evaluated land price by observing the extent of its underestimate and investigating the reasons behind this phenomenon. After that, the author uses spatial autoregressive analysis to study how contiguous localities have affected each other in terms of land price evaluation.
|
|---|
