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Taxation and Economic Development among Pacific Asian Countries

By: Richard A. Musgrave; Ching-Huei Chang et al. | Book details

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Page 116
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Notes
2.
See Huang ( 1968) for the survey of the evolution of land taxation in Taiwan.
3.
For details on the LVT structure, see King ( 1992).
5.
There are different education surtax rates imposed on nonresidential buildings. The manufacturing structures are subject to a lower surtax rate than are commercial buildings. For details, see Cheng and Chu ( 1992), pp. 5-7.

References

Cheng, W. Peter, and T. Chu, "House Tax in Taiwan," in Isaac M. Ofori (ed.), Real Property and Land as Tax Base For Development (Taoyuan, Taiwan: Land Reform Training Institute), 1992.

Department of Statistics, Ministry of Finance, Yearbook of Tax Statistics, R.O.C., February 1988-1989.

Huang, Chen-Yao, Land Tax System and Administration (Taipei: Public Finance Personal Training Institute, Ministry of Finance), 1978 (in Chinese).

King, Wei-Shin, "Land Value Taxation in Taiwan, Present Status," in Isaac M. Ofori (ed.), Real Property and Land as Tax Base for Development (Taoyuan, Taiwan: Land Reform Training Institute), 1992.

Lin, Chuan, "Local Public Finance and Local Autonomy in Taiwan," paper presented at the international conference "Political Democratization and Economic Liberalization: R.O.C. Development and Asia in Transition," Tunghai University, April 30, 1989a (in Chinese).

-----, "A Time Series Analysis on the Interdependent Relationship Between Land Value Increment Taxation and Real Estate Prices," Taiwan Economic Review, Vol. 17, no. 3, September 1989b, pp. 301-324 (in Chinese).

Lin, Yuan-Hsing, "Methods of the Formulation of the Real Estate Price Index," National Chengchi University Journal, Vol. 59, May 1989, pp. 195-234 (in Chinese).

Musgrave, Richard, and Peggy Musgrave, Public Finance in Theory and Practice, 4th ed. ( New York: McGraw-Hill), 1984.

Wu, Te-hsien, Studies on the Market Fluctuations of the Building Industry and the Conditions of the Housing Supply in Taiwan, unpublished Ph.D dissertation, Chinese Cultural University (in Chinese), 1989.

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