The Impact of Agricultutral Land Shifting on Land Value Increment Tax in Taiwan

• Main Authors: Ya-Yun Chang, 張雅芸
• Other Authors: Chiung-Ju Huang
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/13288134611050485448

碩士 === 逢甲大學 === 財稅所 === 96 === 　　The purpose of this study is to investigate the impact of agricultural land shifting on land value increment tax revenue in Taiwan. This study uses error corrective model and panel data model to do empirical analysis. The empirical models of this study are different from the previous studies. The time series data period is from 1984 to 2006 of Taiwan Province, except the Taipei and Kaohsiung municipalities. The panel data consist of 21 counties and cities of Taiwan Province from 2001 to 2006. Before use the error correction model to do empirical analysis, we did unit root tests such as ADF, PP, and KPSS and cointegration test. Before use error correction model to do empirical analysis, we did unit root tests such as ADF, PP, and KPSS and cointegration test. In the panel data model, we use LLC panel unit root test before we do empirical analysis. 　　The empirical result of the error correction model indicates that there is a long run relationship among land value increment tax revenue, and all other variables in the model. The results of the panel data model show that the exemption from agricultural land shifting has a negative impact on the land value increment tax revenue.