The Impact of Income Tax for Real Estate Transactian on Real Estate Investment Behavior - A case study of Tainan city

• Main Authors: Yeh, Ming-Feng, 葉明峰
• Other Authors: Chen, Shu-Mei
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/43103670126556861242

碩士 === 崑山科技大學 === 房地產開發與管理研究所 === 105 === Investors will bear higher burden for housing tax as a result of integrated housing and land taxation system and hence the study intends to investigate on the involvement of housing investors in integrated housing and land taxation system that could further affect their behavior intention of investment. Moreover, the study analyzes if the involvement of integrated housing and land taxation system will affect their behavior intention to invest due to the information collected by the investors. Investment behavior will somewhat encounter some risks while the purse of real estate is a high-risk investment. Investors’ in-depth understanding of the investment risks will affect their behavioral intention to invest. The study intends to further probe into the involvement of investors on the integrated housing and land taxation system and if such involvement will further affect the behavioral intention through perceived risk of real estate investment. Investment comes with risks and values of investment. If high perceived value on housing investment complementing to investors’ lack of involvement in integrated housing and land taxation system affects their behavioral intension and the lack of information collect clearly assesses the balance between risks and value, it will ultimately affect the behavioral intention to invest. The study investigates on the sample data from the questionnaire survey from consumers with investment in real estate in Tainan City, adopting factor analysis, reliability analysis, descriptive statistics, relevance analysis, and path analysis as empirical study. The empirical results of the research purpose are described below: Consumers’ involvement in integrated housing and land taxation system will have significant influence on their behavioral intention. Consumers’ involvement in integrated housing and land taxation system through information collection will have significant influence on behavioral intention. Consumers’ involvement in in integrated housing and land taxation system through perceived risk will have significant influence on behavioral intention. Consumers’ involvement in in integrated housing and land taxation system through perceived value will not have significant influence on behavioral intention. The aforementioned research results suggest that investors collecting real estate information more completely will have further influence of involvement on behavioral intention. Consequently investors may not know much about the integrated housing and land taxation system but may still affect their behavior intention through information collection.