本研究擬以地價人員面對公告土地現值評估時，所形成的心理機制，以計劃行為理論為基礎架構，透過估價相關文獻與社會心理學觀點，尋覓出與本研究相關的外生因素共計6項變數，分別為定錨、從眾、主群體、次群體、自我效能、工作便利性。藉此瞭解影響評估公告土地現值因素，以提供政府機關的參考依據。 經本研究實證結果發現，影響地價人員評估公告土地現值模式內變數，僅有主觀規範未達到統計水準要求，而態度、知覺行為控制皆到達統計水準要求。另外生變數而言定錨、從眾皆會影響地價人員評估公告土地現值的態度。主群體、次群體也會影響地價人員評估公告土地現值的主觀規範。自我效能會影響地價人員評估公告土地現值的知覺行為控制。 / According to mental mechanism that is formed when land-value personnel face the evaluation of announced land current value, the study planned to use the theory of planning behavior as basic frame to find out exogenous factors that are related with the study through documents and social psychology viewpoints related with evaluation. All together, there are six variables: anchoring, conformity, main group, secondary group, self-efficiency, and job convenience, which are used to find out the factors that affect the evaluation of announced land current value, and will be provided to the government offices for reference. The study got the following results through factual evidences: for the variables that affect the evaluation of land-value personnel on, only subjective norm has not met the requirement of statistics level, while both attitude and perceived behavioral control have met the requirement of statistics level. For exogenous variables, anchoring and conformity will affect the attitude of land-value personnel on evaluating announced land current value; main group and secondary group will also affect the subjective norm of land-value personnel on evaluating announced land current value; and self-efficiency will affect the perceived behavioral control of land-value personnel on evaluating announced land current value.

O trabalho é uma análise comparada de cinco mecanismos de política urbana praticados em quatro países diferentes: EUA, França, Colômbia e Brasil. Esses mecanismos têm como característica principal o financiamento de melhorias na infraestrutura urbana, com recursos gerados por parte da valorização imobiliária, e apropriados por meio desses mecanismos. São eles: Transfer of Development Rights (TDR) nos EUA, Leyes de la Plusvalia na Colômbia, Zones d´Aménagement Concertée (ZAC) na França, CEPACs e Outorga Onerosa em São Paulo, Brasil. O objetivo do trabalho é identificar princípios e regras comuns entre eles, e analisar suas diferenças mais significativas, e as razões para isso. Os mecanismos são apresentados individualmente e, em seguida, comparados quanto a suas características principais: histórico e objetivos de sua implantação, estrutura legal, método de formação do preço ou valor a ser pago, momento do pagamento e eficácia na geração de benefícios urbanísticos. / This work is a comparative analysis of five different mechanisms or urban policy as they are practiced in four different countries: the USA, France, Colombia and Brazil. The main characteristic these mechanisms have in common is the financing of improvements in the urban infrastructure with resources generated by the increase in value or real estate, and the corresponding capture part of that increase in value. The mechanisms analyzed are: Transfer of Development Rights (TDR) in the USA, Leyes de la Plusvalia, in Colombia, Zones d\'Aménagement Concertée (ZAC) in France, Certificados de Potencial Adicional de Construção (CEPACs) and Outorga Onerosa do Direito de Construir, São Paulo, Brazil. The objective of this work is to identify the principles and rules that they share, analyze the most relevant differences and the reasons for those differences. Each of the mechanisms is presented individually, followed by a comparison of their main characteristics: its objective and history, legal structure, price or value formation, moment of payment, and its effectiveness in generating urban improvement.

憲法第19條規定：「人民有依法納稅之義務」，明示租稅法律主義應以法律明訂，針對未規定之租稅項目，原則上不得比照、援引或類推適用其他法令之規定，租稅法律主義成為稅法之基本重要原則。隨著經濟水平的提升，個人與企業租稅負擔增加幅度急速上升，錯綜複雜之交易型態層出不窮，納稅義務人往往透過規避稅捐，使其獲得租稅優惠之條件或達到免除租稅負擔之目的。為確保租稅公平，民國98年5月13日修正公布稅捐稽徵法第12條之1，明訂課稅事實認定之原則，其認定之構成要件應以實質經濟事實關係及其所生實質經濟利益之歸屬與享有為依據，然其適用範圍亦未明確，對於納稅義務人之侵害自然無所規範。其中與人民息息相關之稅捐法體系當中尤以土地交易爭議之衝突甚為明顯。 本研究以租稅法律主義及實質課稅原則為主軸，輔以探討土地改革之歷史發展及土地交易所得本身性質，並以相關稅務行政救濟案例，針對不同判決見解進行分析及常見爭議，發現其爭議在於當前土地增值稅之規定與漲價歸公之理念無法並駕齊驅，尤其公告現值與真正出售之價值相去甚遠，導致「窮者欲窮、富者欲富」。探討其精神核心，無論是憲法、土地增值稅、實質課稅原則，無非達到租稅公平原則，依此核心思考，本研究試圖針對憲法與法律兩層面提出建議解決方案以貫徹租稅公平原則： 1. 憲法層次：將土地增值稅予以廢除，改徵土地交易所得稅。 2. 法律層次： （1） 將土地交易所得納入「最低稅負制」，修正所得稅額基本條例第12條。 （2） 改採實價課稅並增訂商業會計法第42-1條，將處分土地資產之溢價收入納入資本公積，恢復其資本公積增減資免稅之規定。 / Article 19 of the Constitution provides that the people shall have the duty of paying taxes in accordance with law. This means that when the State imposes a tax or provides a preferential tax deduction or exemption treatment for its people, this must be based on laws or regulations clearly authorized by law, prescribing the constituent conditions of the tax such as the subject, subject matter, tax base, tax rates, methods of payment and period of payment. The interpretation of relevant laws by the competent authority within its competence shall abide by the principles of the Constitution and the meaning and purpose of the relevant laws, and comply with the general rules of legal interpretation. Any interpretation that exceeds the bounds of legal interpretation of law and that creates tax duties not provided for under the law is not permitted by the Principle of Statutory Taxpaying under Article 19 of the Constitution. With the rapid economy, the taxpayers pursue the profit maximization by means of tax avoidance. To maintain the tax equity, the officials decided to amend the “Tax Levy Act” to provide clear definition for “Substance-Over-Form Principle ”, and then the newly-added Article 12-1 of Tax Levy Act was published on 13th May 2009.However, it has not embodied in “Substance-Over-Form Principle ”,so that the conflicts are still obvious in tax system ,especially in Land Capital Gain. The study focuses on conflict between the Principle of Statutory Taxpaying and Substance-Over-Form Principle, with the investigation of historical development and nature of taxation in Land Capital Gain. Besides, the administrative remedy should take into consideration in practice under the study. The regulation in Land Value Increment Tax currently is not put in range with land appreciation belong to the public, especially in Current Land Value. To understand the legislative purposes, we can find the “tax equality ” is the top priority between constitution and regulation. The following are suggestions we provide: 1. Constitution: Abolish the Land Value Increment Tax and promulgate Land Capital Gain Tax. 2. Regulation: (1) The Alternative Minimum Tax (AMT) includes the land capital gain, with amendment article 12 in AMT. (2) Additional Paid-In Capital contains the land capital gain and amend the article 42-1 of commercial account law ,with real-estate tax policy based on actual market price.Simuntanously, capital increase and decrease out of capital reverse exempted from income tax.

本文分六章，約十餘萬言。第一章為緒論，說明本文研究動機、目的、內容、方法與步驟。我國土地增值稅制，素來有累進與比例之爭，及倍數累進與金額累進之辯’惟雙方所持理由，並無明確的數據及嚴謹的學理。本文旨在探討現行土地增值稅稅制之缺失，比較倍數累進與金額累進之優劣，試擬改進之策略，俾使土地增值稅更能合乎課稅的公平與效率原則。 第二章為土地增值稅之理論基礎及文獻回顧。本章計分土地增值稅的理論基礎，稅基之涵義與稅率結構之類型，土地增值稅的課稅原則、轉嫁與歸宿，實現基礎與應計基礎之比較，長短期土地持有及投資與投機之界定等課題予以說明。 第三章為我國土地增值稅稅制之沿革及評述。首先將民國43年制定實施條例及施行細則以來的稅制變革分為六個階段，編製成六張表。表格內容分別按「適用時間」、「計算式」、「法條說明」及「備註欄」等項目說明。並再根據各階段的計算式，畫成函數圖形，以收清晰醒目之效。本章擬分土地增值稅立法之演進，我國土地增值稅稅基、稅率及稅額之分析，土地增值稅與個人綜合所得稅之比較，倍數累進與金額累進之比較等課題予以說明。第四章係實證分析。研究範圍為台北市，樣本數計二萬一千多筆，時間從民國56至74年。經由電腦程式除錯及統計檢定結果，資料可信度甚佳。實證分析結果為第一階段（43年8月一53年2月）稅率結構的稅收最多，漲價歸公效果最佳。若將台北市分為新、舊市區，採取倍數累進課稅，新市區的平均稅率大於舊市區的平均稅率，將來若按修正草案的金額累進課稅,新市區的稅率，反而小於舊市區。本章亦求解土地市場供需聯立方程式，結果顯示所得的需求彈性（3.9443）大於價格的需求彈性（3.2595），價格的供給彈性為 0.2573，此種情形反映土地增值稅的確有轉嫁的現象、本章最後以因素分析與迴歸分析，說明地價變動的主要因素源自於國家經濟的快速成長，政府公共建設支出的增長及人口的增加。故在合乎課稅公平與效率的原則下，土地自然增值歸公不容置疑，理當貫徹實施。第五章是從系統動態學的觀點，分析土地增值稅的長期變化情形，從漲價歸公的觀點，亦得證實模式4-9-1既能放進現行倍數累進制之缺點，亦能避免金額累進稅制下訂定級距之困擾。第六章、結論與建議。從本文研究分析結果，得知倍數累進的確優於金額累進。唯現行倍數累進課稅方式，級距太粗略，稅率遞增率太大，若能將漲價倍數以每1/2倍為一級距，稅率遞增率亦自現行的10％降為5％，則更能符合公平與效率的課稅原則。至於稅率100％的增值率，有礙土地流動性，降低土地利用，並不足取。關鍵詞：倍數累進，金額累進，倍數級距，邊際稅率，漲價歸公。 / This thesis consists of six chapters.Chapter l is the introduction,specifying the motive,objective, contents,methods and procedure of this research.Regarding the land value increment tax(LVIT),controversy has been held between the multipe of the progressive tax method (IMPTM) and the amount of the progressive tax method (APTM),but neither provides strong support in terms of specific and exact digits and theorles.TO further conform tO the principle of equity and efficiency in LVIT,this research paper aims to discss: (1) the defect in the current system of LVIT. (2) decide upon the appropriate method to be adopted after comparison between the MPTM and the APTM. Chapter 2 consists of statements of LVIT theories and retrospection of related essays.The six sections of this chapter clarify: (1) the theory of LVIT. (2) the definition of tax base and categories of tax rate structure. (3) the principles of equity and efficiency in LVIT. (4) the shifting and incidence in LVIT. (5) a comparison between realization basis and accural basis. (6) the distinction between long-term and short-term land holding;the discrimination between land investment and speculation. Chapter 3 states the historical changes in LVIT and comments thereon.Six tables have been compiled to clarify the six stages of the historical changes since 1954, when the Equalization of Land Rights Act was initiated. The articles discussed include(1)the development of legislation concerning LVIT (2) an analysis of the tax base,tax rate and tax revenues of LVIT (3) a comparison between LVIT and individual income tax (4) a comparison between the MPTM and the APTM. Chapter 4 is an empirical study, of 21,OO0 samples selected from Taipel city within the time span off 1967 to l985.Through computer detecting and hypothesis testing.the date is credible. The analysis shows that the largest taX revenues derived from the first stage (Aug.1954-Feb.1964) and its nationalization of land value increment was the best. If Taipei city is divided into new and old districts,the analysis shows that the average tax rate of the new district is larger than that of the old one under heMPTM,while under the APTM the result is just the opposite.We also verify that the shifting of LVIT actually exists while the simutaneous-equation model of land market is solved.In this chapter,we contribute the major causes for land value changes to rapid growth of economies,public expenditure and population by means Of factor analysis and regression analysis.So,natural increment of land value should un－ oubtedly go to the public in order to conform to the principle of equity and efficiency in taxing. Chapter 5 analyses the long-term changes of LVIT throuhg simulation using DYNAMO. In view of nationalization of land value increment,this chapter verifies that model 4-9-l may correct the defect Of the current MPTM (model 4-9-4),and avoid difficulty in setting a tax grade under the APTM as well. Chapter 6 draws conclusions and Offers suggestions.According to the research results,the current MPTM is better than the APTM which the Sept. 13,1984 con-ference of Executive Yuan decided (model 4-IO-I). But with the rough multiple grade and the harge marginal rate,the current MPTM should be adjusted by reducing the multiple grade by one half and thus the marginal rate becomes 5％.In addition,a 100％ rate of LVIT should not be adopted because it wilI deter the utilization of land.

公司分割制度在歐美各國已行之有年，對於企業而言分割已是進行企業重組再造的普遍管理工具，惟我國完成分割法制不過三年左右光景，因此對於我國公司分割事件與股東價值關聯性之相關研究仍付之闕如。 因此，本研究以國內上市公司為樣本，以民國91年2月企業併購法公告施行後至94年1月底為研究期間，探討上市公司分割行為、公司分割宣告對股價異常報酬率的影響及影響股價異常報酬率的關聯性。 本研究主要發現如下： 1.本研究針對公司分割進行實際案例探討，發現公司之分割活動使其財務報表之資產結構改變，資產內容重新分配，顯示分割行為對公司資產負債表會產生立即性的影響。我國上市公司從事分割行為後較分割前之每股淨值平均增加0.76元，其增加的比率約6.63%；從分割公司之淨值負債比來看，我國從事分割之上市公司因分割行為使公司之平均淨值負債比增加59.23%，其增加的比率為52.23%。 2.在公司分割宣告日，被分割公司股價具有正向的異常報酬及累積異常報酬。 3.公司分割移轉之每股土地增值稅準備金額對股價標準化異常報酬率有顯著之正向影響。 4.「業務型分割」型態相對於「不動產型分割」而言，市場給予較高的異常報酬率。

我國公部門以課徵土地稅、發放土地徵收補償為目的而進行土地大量估價，並以區段價法與路線價法為主要估價方法。由於此二估價方法之評估基礎為平均區段地價，故是否能準確劃分地價區段乃至關重要。然而，地價調查估計規則中有關地價區段之劃分規定，並無具體規範劃分準則與方式，導致地價人員僅能透過參考各項可得之圖表資料，並根據自身認知與前輩經驗，將地價相近、地段相連、情況相同或相似之土地劃為同一區段。因此，地價區段劃分之公平、客觀、準確性往往遭受民眾質疑。 劃分地價區段之目的係為掌握地區特性，故其實屬劃分同質區之概念。惟地區特性乃難以定義或量化之區域因素的空間聚集特性，致使地價人員難以掌握具體劃分準則，並準確劃分地價區段。而過去相關研究指出難以定義或量化之空間因素存於特徵價格模型的殘差之中，遂有分析殘差之空間特性以劃分同質區者。但是，各種劃分方式皆侷限於已知樣本所在位置的空間關係，導致可能出現無法就整體地區劃分同質區，或出現預測樣本不屬於任何同質區的情況。 由於克利金法可依據樣本的空間變異結構特性推估未知空間位置的觀察值，因此本研究以區域化變數理論為基礎，應用克利金法結合地理資訊系統之空間分析功能，進而依殘差之空間特性劃分空間效果同質區。研究結果顯示該同質區可合理呈現空間效果之同質性，應用於大量估價的準確性佳，且不會扭曲地價高低層次。因此，應用克利金法劃分地價區段確實為合理、準確且可行之方式。 / Public assessors evaluate official land value for taxing and compensating by land value district approach and street value approach. Since the basis of these two approaches is land value district, whether public assessors could define it accurately or not is an important issue. However, there are no specific defining criterions in Regulations on Land Value Assessment; public assessors could only refer to concerning information, especially their own subjectivity and experience of senior assessors, to define district in terms of “close land value, connected relation and similar circumstances of lands”. Accordingly, district that defined by public assessors not only the fairness and objectivity, but also the accuracy are quite doubtful. The main purpose of defining land value district is capturing local characteristics; therefore, it’s similar to the task of defining homogeneous area. Nevertheless, local characteristics are agglomerations of spatial effect, which are difficult to define or quantity. Due to the fact that public assessors are unable to get specific defining principles, they cannot define land value district accurately. A few researches indicate that spatial effect is in the residuals of hedonic pricing model, thus, some researches defining homogeneous area according to the spatial distribution of residuals. However, the defining approaches of these researches are all restricted to spatial location of known samples. Hence, it’s possible to fail to segregate different homogeneous area, or fail to take unknown samples into consideration. For the reason that kriging estimation can predict unknown spatial location’s value in basis of spatial variation structure characteristics, this research apply kriging estimation and GIS to define homogeneous area based on Theory of Regionalized Variables. The research concludes that homogeneous area which is defined by kriging can capture homogeneity of spatial effect. Besides, the prediction accuracy is quite well by adding variables of homogeneous area to hedonic pricing model. On the other hand, predicted land values still remain the exact relation between each other. Therefore, applying kriging estimation to define land value district is a reasonable, accurate and feasible method.

O trabalho é uma análise comparada de cinco mecanismos de política urbana praticados em quatro países diferentes: EUA, França, Colômbia e Brasil. Esses mecanismos têm como característica principal o financiamento de melhorias na infraestrutura urbana, com recursos gerados por parte da valorização imobiliária, e apropriados por meio desses mecanismos. São eles: Transfer of Development Rights (TDR) nos EUA, Leyes de la Plusvalia na Colômbia, Zones d´Aménagement Concertée (ZAC) na França, CEPACs e Outorga Onerosa em São Paulo, Brasil. O objetivo do trabalho é identificar princípios e regras comuns entre eles, e analisar suas diferenças mais significativas, e as razões para isso. Os mecanismos são apresentados individualmente e, em seguida, comparados quanto a suas características principais: histórico e objetivos de sua implantação, estrutura legal, método de formação do preço ou valor a ser pago, momento do pagamento e eficácia na geração de benefícios urbanísticos. / This work is a comparative analysis of five different mechanisms or urban policy as they are practiced in four different countries: the USA, France, Colombia and Brazil. The main characteristic these mechanisms have in common is the financing of improvements in the urban infrastructure with resources generated by the increase in value or real estate, and the corresponding capture part of that increase in value. The mechanisms analyzed are: Transfer of Development Rights (TDR) in the USA, Leyes de la Plusvalia, in Colombia, Zones d\'Aménagement Concertée (ZAC) in France, Certificados de Potencial Adicional de Construção (CEPACs) and Outorga Onerosa do Direito de Construir, São Paulo, Brazil. The objective of this work is to identify the principles and rules that they share, analyze the most relevant differences and the reasons for those differences. Each of the mechanisms is presented individually, followed by a comparison of their main characteristics: its objective and history, legal structure, price or value formation, moment of payment, and its effectiveness in generating urban improvement.

The thesis is focused on setting land prices according to the rules of valuation and market price (the current). Selected lands are placed in non-structural locations and locations designed to be constructed at selected stages of landscape planning. Based on gained results was made evaluation of how various stages of landscape planning affects the current price and also the administrative price. The thesis also explains the cause of the difference and way how it affects the price of invested land.

The thesis is focused on setting market (current) land price and land price according to the rules of valuation. Lands are selected in non-structural locations and locations designed to be constructed at selected stages of landscape planning. Based on gained results was made a comparison of how can be the administrative and current price affected by various stages of landscape planning. I assessed what causes this difference and also how is the price affected in case of networking.

Die vorliegende Arbeit befasst sich mit der Darstellung und der ökonomischen Analyse des Hochwasserrisikomanagements in Deutschland. Dabei wird deutlich, dass vor allem bei der Finanzierung von Schutzstrategien und der Haftung infolge eines Überschwemmungsereignisses Probleme bestehen. Weiterhin kann die Bedeutung der Lage eines Grundstücks in einem überschwemmungsgefährdeten Gebiet als wertrelevanter Faktor belegt werden. Anhand der gewonnenen Erkenntnisse leitet sich ein praxisorientierter Reformvorschlag für ein nachhaltiges Hochwasserschutzkonzept ab, das zugleich raumordnerische Ziele verfolgt. / The thesis deals with the economic analysis of flood risk management in Germany. It becomes clear that there exist problems, especially with respect to the financing of protection strategies and the liability in consequence of a flood event. Furthermore, the location of a property in a flood-prone area is proven to be an important and value-relevant factor. Findings allow to derive a practice-oriented reform proposal for a sustainable flood protection concept, which also pursues spatial planning goals.