| Summary: | 碩士 === 國立中興大學 === 財政學研究所 === 87 === In Taiwan, the land value tax and the land value increment tax are the main tools to realize Dr. Sun''s idea of land right equalization. Ever since these two new taxes were introduced in 1954 when the Urban Land Right Equalization Statute was enacted and put into effect, the Statutes had been amended six times. However, it not only doesn''t solve the land problems, but also has a distinguishable difference with so called "equalization of land right".
This thesis delineated how land tax system in Taiwan has transited from 1949 till now, accompanied with the transformation of politics, economy and society. In order to observe the transition with macrocosmic view, we adopted historical-structural analysis, and discussed it by stages. Special attention is put on the respective relations of each period with politics and economy. Furthermore, try to explore what was the potential power of social structure that pushed land tax to transit.
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