土地稅制組成對都市邊緣土地開發影響之研究

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(13) ro~aA. '. I~'I"M. :. .:t.~~x.*!luptl:t"'~ilnI.HI.:t.*'!l.IJA:H:~.;:!:'li}f3t. ~~.m~ffi.~~~m.·~. 25. •• §.~~m*••• '.~.*Zg. .'M.~.m~.ftr~~.HJ~mm'~~~.~.lli.~~.~. •• ,W~.~*.~~·· ••• m~.m~~,m ••*••~.±~~~g, •• Au~. A·&Z,~ •• ~.*,~~.m~.~AD~.A~~ ••• ~M~ m~'~ •• ~ffim~.m~~,~ ••*•• ~.±~~~ga .*,~~.m~~~.~m~~~Au.~ ~. ~i~' tt I : Netzer, D (1966) , Fujita, M (1989)Z*tJTblPJlJlt~~ 2: Jl~~11~~!t19~~('!£_1L)/~ r. r+b. r. a. = Lr+b ,. *~~.~~!t{YlJ~(Rr-rKl _ R1-rKI) / Rr-rKI r ~ r. b. = r+h. tt3:*x~~~±~~*v±~.~~g~.'~~~±~~-MMM fitf1J~g~., ~*±~.m{V)Z.*· ~*~~r:p V fo"Re-rtdt + j"'R e-" • K I e-'· u I. =. ~~ti u 1.\ii1)lH}~1~±~~gZ.~~.~RI-rKI=R~ , o);blP71,~. *~~.m.Jl~~.,±~~.~gD*.~r:p'~~~~R· ~·~·r.~*~. ~~g;flH1t. •• ,~~~~~,~~~g.~.W. R -rK I. y. R. I. -. r >0 '. ,71.. blP~.*~g;flH1t ' iS~~~.~~±-. f{o. 4 : 1$~mml.!l!MVElTm~±:\'IJ!m~~flm~~g;fIJ1~m(±~~mm). , JiJT. ffl*~.~~*.~'~W~l.!l!MV~±~m~r:pfi~o. 5 : ~R&U-rK =R ' ~JlIfllf~.W:.~. , ~~~u= Lin h. 6 : ~(5)~.~(6)~blP1~~(7)~. •. I. R-rK R. I. tt7:71,~~~gtt~~.ft.MW~mm.m~~$~~~-~.MW .j>~m. mmm ' ltt-tIMVI!P~~ ·.

(14) 26. U 10. : IIr1~ lWli1lU Az-. ,. ~ m I±l w2 J!/tVNt: WI '. ._'W~~n~~W,m*~ 2 J. a.t*~fFl~WJ<W2. Ull : *~. ••. f1::1!f [PJ ~{£ ~ JtJ!UUllf i1f I2SI. ••h~I2SI • • ~[PJW~~~[PJ,. 0. ~~z11r.I2SI.~~V,,~Li. 0. Bentick, B.L, 1979 "The Impact of Taxation and Valuation Practices on the Timing and Effeciency of Land Use ",Journal of Political Economy 87: 859-68. - - and Fischer, AJ. 1975 "To Have and To Hold: Some Aspect of the Economics of Land Subdivision.", A.ustralian Economic Papers 14:57-74. - - and Pogue,T.F. 1988 "The Impact on Development Timing of Property and Profit Taxa tion" Land Economics, 64:317-324. Evans, A.W., 1982 "The Neutrality of a Development Gains Taxes" Public Finance 37:59-66. Fujita, M. 1989 Urban Economic Theory: Land use and city size, New York: Cam bridge University Press. Netzer, D. 1966 Economic of the Property Tax, Washington D.C.: Brookings. Skrouras, A 1978 "The Non-Neutrality of Land Value Taxation", Public Finance, 33: 113-134..

(15) W::rPB}j .. fH-M :. .±.*t.'xjHlmptl:t.~?Tii!. • .±.*t.JJA:H£II!~l1Jf~. 27. The Effect of the Land Tax Structure on the Development of Urban Fringe Land Yu-Ming Ho *. Hsiao-Lan Liu**. ABSTRACT There are many different views about the effect of land tax on the develop ment ofland (Netzer, 1966, Fujita, 1989, Bentick,'1979, Bentick & Fischer, 1975, Evans, 1982). Bentick & Pogue(l988) asserted that the different assumptions of the model were the reasons of the different views. However, these views all ig nored the fact that the different structure of land tax may have effect on the land development. Based on Bentick & Pougue's model, this article dicussed the im pact of land tax. Under different institution factors and assumptions, on the urban development, we find that, the institution factors, such as tax rate structure, tax base, and the conditions of urban development, are the important factors of the impacts of land tax on the development of urban fringe land. Keywords: Land tax, tax base, tax rate structure, Land development. (Received: February 1996; Accepted: November 1996) "Instructor, Department of Public Finance, China Junior College of Industrial and Commercial Management, Taipei, Taiwan, Republic of China. Candiate of Ph.D., Department of Land Economics, National Chengchi Univer sity, Taipei, Taiwan, Republic of China. *" Professor, Department of Land Economics, National Chengchi University, Taipei, Taiwan, Republic of China.. ~.

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