第六章 結論及建議
第三節 研究限制
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第三節 研究限制
首先，本文對不動產稅充足性的闡述主要是考量不動產稅的產出彈性，並未 考慮以不動產稅為主要收入來源的政府公共支出需求的產出彈性，因此更為清楚 地揭示不動產稅收的充足性需要對地方政府支出受經濟成長的影響進行研究。
其次，經濟成長影響房地產市場價值，既通過評估價值的變化影響不動產稅 收，也通過稅率調整影響不動產稅收。為保持不動產稅收的穩定，政府可能在經 濟繁榮時調低稅率，在經濟衰退時調高稅率。本文受資料限制，未能對經濟成長 影響不動產稅的稅基和稅率路徑做明確的區分。另外經濟成長引起的稅基變動既 可能是通過房地產單位評估價值變動造成，也可能是通過房地產市場資產數量變 動造成，本文也未能做區分。對稅基與稅率、稅基中評估單價與數量的明確的區 分將有利於更清楚地解釋不動產稅弱充足性、強穩定性以及非週期性的機制來源。
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附錄
表 A-1：不同國家的固定效果表
說明：1.本表呈現固定效應常數值為採用 Eviews 單因素固定效應模型彙報之結果。
2.固定效應 F 統計量結果均拒絕原假設，證明各模型均存在國家固定效應。
不動產稅收實際值固定效果 不動產稅收占比固定效果
澳大利亞 1.117814 日本 1.897792 澳大利亞 1.317644 日本 3.654254
奧地利 -1.414709 韓國 - 奧地利 -1.960976 韓國 -
比利時 0.122267 盧森堡 -3.121357 比利時 0.142312 盧森堡 -2.462863
加拿大 2.297456 墨西哥 -0.369783 加拿大 6.370534 墨西哥 -3.701851
智利 - 荷蘭 0.301566 智利 - 荷蘭 -0.724576
捷克 -1.368338 紐西蘭 - 捷克 -2.266913 紐西蘭 -
丹麥 -0.062861 挪威 -1.493486 丹麥 0.350479 挪威 -2.026361
愛沙尼亞 -1.464482 波蘭 1.160120 愛沙尼亞 -1.704079 波蘭 1.024983
芬蘭 -0.349611 葡萄牙 -0.527216 芬蘭 -0.310313 葡萄牙 -1.795501
法國 1.795503 斯洛伐克 -0.351516 法國 3.100653 斯洛伐克 -1.270232
德國 0.611547 斯洛文尼亞 -0.903705 德國 -0.618923 斯洛文尼亞 -0.976215
希臘 -1.144887 西班牙 0.925189 希臘 -2.369869 西班牙 -0.066108
匈牙利 -0.774808 瑞典 0.035651 匈牙利 -1.332430 瑞典 0.215357
冰島 0.306944 瑞士 -0.775575 冰島 1.987991 瑞士 -1.791012
愛爾蘭 -0.673756 土耳其 0.632245 愛爾蘭 -2.161000 土耳其 -1.933671
以色列 0.570426 英國 1.278043 以色列 2.597820 英國 4.823595
義大利 0.425863 美國 2.623615 義大利 -0.645857 美國 6.568085