| Summary: | 碩士 === 國立臺灣大學 === 政治學研究所 === 100 === Tax policy is one of the important approach that government uses to solve economic or social problems. However, it is difficult to balance the purposes between economic development and social equity when having conflicts in them. In the financial turmoil triggered by U.S. subprime mortgage in 2008, not only the financial system have been damaged but also endangered global economy, and Taiwan cannot escape the effects from soaring unemployment rate and economic recession. For accelerating economic development and attracting overseas funds back to Taiwan, the Ma administration reduced the bequest tax from 50% to 10% in order to prompt a large number of returning funds to flock back to the real estate market. And this is the reason why the housing price has skyrocketed unreasonably nowadays.
In February 2011, the Ministry of Finance set the “special goods and services tax”, known as the “Luxury Tax”, to defend the living justice. For preventing from the house market distortion and leading to crisis in the market bubble, the Ministry drafts a “Luxury Tax” code which levy on the house deal within two year holding period with extra 10%-15% tax.
Observing such a policy-making in Legislative Yuan, we can discover that the decision-making process is no longer as before, which follows the rational process of “problem, program, and decision-making” procedures. Rather, “opportunity” has played essential role and appeared randomly in that process under such a pluralistic society and a variety of different interest groups. In order to complete the bill as soon as possible, President Ma declared his determination publicly and also KMT caucus delivered full supports for it. Ultimately and rarely, Legislative Yuan had used less than two weeks to fulfill the code reading procedures. Furthermore, Executive Yuan implemented the tax one month in advance and made it to be the first major tax bill during Ma’s session.
Hence, with the background of high housing prices, this study is to analyze the “Luxury Tax” policy making process by means of “Garbage Can Model”, which provides an analytical framework to proceed the research respectively from problem, solution, participants and opportunity in order to understand how government come up with solutions and what interactions would be, and what consequences would be when interest groups possess different preferences.
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