| Summary: | 碩士 === 樹德科技大學 === 金融系碩士班 === 102 === In recent years, real estate speculators try to take advantages from rising real estate market prices by buying low and selling high to earn profits. These results in that many middle-income class residents can’t afford to buy a house. Therefore, the government wants to change this phenomenon in 2011 by imposing the luxury tax so that the luxury tax can suppress the speculators, and let real estate prices return to normal. The purposes of this study are to analysis the relationships among involvement and perceived risk with consumer purchase intentions. This research use SPSS software to statistics and analysis including reliability and validity analysis, ANOVA analysis, regression analysis, and hierarchical regression analysis. The results showed that involvement have significantly positive influence of perceived risk. Perceived risk have significantly negative influence of consumer purchase intentions. Involvement has significantly positive influence of consumer purchase intentions. Perceived risk has intermediary effect between involvement and consumer purchase intentions. Findings of the study shall serve as a useful reference in the future review of the luxury tax for government policy.
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