從供應面解釋房地產稅率增長之趨勢

On Production Efficiency As An Explanation Of The Property Tax Rate Increase

國外以房地產稅作為地方財政基礎者常有稅率長期增加之趨勢。一般論述均將之歸諸於地方稅基之成長相對不足。本文另提額外解釋：假設地方政府在求最高生產效率原則下作對公共投資之決策，最適房地價稅率將隨居民所得不斷增高。所建之模式基於「社區居住服務」係以民間投資與公共支出為二生產要素。後者來自房地產稅按房地產價值依比例徵收。房地產價值為社區居住服務價值扣減房地產稅後經資本化而成。以此可解之模式作比較靜態分析而得上項解釋之結論。本研究可有助於對目前實施低房地產稅之台灣作政策前景之分析。

Property tax as the major basis for local finance has the general trend to increase its rate. The trend has traditionally been explained by slower growth of property value relative to growth of income or demand for public services. The article provides an additional explanation. The property tax is treated through public expenditure as input, together with private investments, to the production of community residential services. The community act as a firm to determine the optimum property tax as production decision. It is shown that on efficiency ground alone the tax rate will increase as the community income increases.