| Summary: | 碩士 === 大葉大學 === 管理學院碩士在職專班 === 105 === In the past decade, the prices of real estate have skyrocketed, and the housing prices in Taipei City have reached a top of record in 2015. Under the pressure of grievances, the government has adopted a number of policies to curb housing prices. Although the speculative short-term transactions have reduced, there is no significant decline in house prices.
The government has implemented a new tax system of real estate trading, combined taxes on land and building, in 2016. In order to explore the effect of the new tax system on the transaction price of real estate, this research used multiple regression model to investigate the relationships between the transaction price of real estate and the independent variables. The empirical results show that the government has implemented a real estate tax system, which is effective for restraining house prices. However, since the number of samples is insufficient, the policy objectives whether can be achieved are still require more evidence to be supported.
Key Words: Combined Taxes on Land and Building, Policy of Restraining Housing Price, Multiple Regression
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