A Study of the Relationship Between the Change of the Rate and the Revenue on the Land Value Increment Tax

• Main Authors: Kuo-Shun Yeh, 葉國順
• Other Authors: Mei-Ying Chang
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/05146243268280620239

碩士 === 逢甲大學 === 土地管理所 === 95 === The Land Value Increment Tax is important to local governments. Therefore, the change of the Land Value Increment Tax can shake the finance of local governments. This research probes into the impact of variation of the rate to revenue on the Land Value Increment Tax. So it sets out with the view of Supply-Side Economics and surveys the relation between land supply that the tax rate change influences to the tax revenue of the Land Value Increment Tax. I investigate the conditions of the whole country, county governments and the city governments separately. And I compare the difference between short-run and intertemporal. I use the multiple regression technique with dummy variable to analyse the data, which comes from Monthly Statistics of Finance and Monthly Bulletin of Interior Statistics from 1999 to 2007. The finding of this research is summed up as follows： 1.In the state level, it appears that the change of tax rate can’t influence the tax revenue on the Land Value Increment Tax. In other words, the tax revenue of the Land Value Increment Tax is mainly influenced by the country’s business cycle. The tax base has greater impact on the tax revenue of Land Value Increment Tax than the tax rate. To Supply-Side Economics can’t explain the relation between the tax rate and the revenue of Land Value Increment Tax. 2.In the local level, it shows only Pingdong county matches the Supply-Side Economics. And the tax revenue of the other counties is influence by the tax base, which determined by the situation of business cycle and land market. 3.The variation of tax revenue was caused by the change of the tax rate on the Land Value Increment Tax are not so obviously in the developed and large cities. 4.The result of short-run is greater than intertemporal. On the side, result that the tax rate of the Land Value Increment Tax is reduced by half is greater than the new tax rate in the effect of short-run.