| Summary: | 碩士 === 國立中興大學 === 應用經濟學系所 === 101 === In the recent years, the prices of real estate in major metropolitan areas kept rising without high enough tax regulations on short-term transaction of houses and lands. Levying luxury tax on short-term house and land transaction is believed to prevent short-term speculation and support rapid price increase in real estate market.
In this study, the Semi-log Linear Hedonic Price Model with Quantile Regression are applied for the evaluation on the effectiveness of levying luxury tax on house prices for Taichung city in Taiwan. The prices of houses aged within 2 years located at eight administrative areas of Taichung city are divided into five quantiles. It is expected that the quantile regression results can explore possible impacts of luxury house transaction tax on house sale prices.
The estimation results show that the implementation of luxury tax on short-term house transaction strategy has significant and positive effects on the restriction of increased house sale prices especially for houses with low and middle levels in Taichung city. It reveals that the levy of luxury tax on short-term house transaction can not restrain the increase of house prices efficiently. Such tax can not influence house prices which are above the median sale price level. However, this tax can effectively foster the sale prices of houses at low, mild, and middle levels to increase. As a result, the short-term purpose of luxury tax strategy on restraining house prices is not achieved. Therefore, it is suggested that the content of this luxury tax on short-term transaction of real estate may have to be reviewed in order to receive better policy results.
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