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A study on the Fairness of Land Tax in Taiwan from the point of view of John Rawls' A Theory of Justice
a theory of justice
fairness and justice
land value tax
land value increment tax
我國地價與土地稅制度主要是遵照當初國父平均地權的精神與理想所訂定的，這套制度雖歷經多次修正及調整，最後終究以達成國父平均地權理想為宗旨。而我國土地稅制度實施多年之成果卻為人所批評，不但與國父平均地權的理想差距過大，重要的是，我國土地相關制度與稅賦的實行在社會正義上也不斷受到詬病，而平均地權的理念與內涵在實際施行上也受到挑戰。本文從二十世紀美國著名的哲學家羅爾斯（John Rawls，1921～2002）「正義理論」（A Theory of Justice，1971）的真義與內涵為衡量標準，從法令與政策面來探討我國土地價格與稅賦制度迄今實施的結果，試圖找出其問題與原因所在並提出建議。
Abstract： The land value and land tax system in Taiwan is based on the spirit and ideals of Dr. Sun Yat-Sen's " equalization of land right". This system has been modified and adjusted many times to achieve the goal of "equalization of land right". However, the land tax system that was implemented has been criticized for many years. From a social justice standpoint, the " equalization of land right" was not executed fairly thus drawing constant criticism. The ideals of “equalization of land right” was never actually realized. The thesis has adopted a baseline understanding from "A Theory of Justice" by John Rawls, who was a 20th century renowned American philosopher. We shall discuss the results of the laws and policies that the land price and land taxes system that have been implemented in Taiwan. The thesis will attempt to uncover the reasons behind the systems faults. In addition, we shall put forth a viable proposal as a solution for consideration. The first chapter shall introduce the goal of the research, its scope of research, the research methods and details of each step and work flow as well as the motivation behind setting out on this research to begin with. The second chapter reviews the ''land rent" rationale and correlating literature using domestic and foreign theories associated to the "fair principle" of land rent and land tax , in order to explain and analyze the crux of the research. Chapter 3 explains the western correlation between fairness and justice, and further explains and dialectically proves the "two justice principles" of Rawls’ main theory. It explains clearly the reason why adopting the Rawls's theory of "A Theory of Justice" is a better system. Confirming the spirit of "justice as fairness" as the standard is necessary to determine in land tax ,law and the policy. In chapter 4, we examine the fairness of the land tax legislation in Taiwan. We will start by understanding the evolution of the land tax stipulation of "equalization of land right" rule and study the implications of the land tax legislation. An analysis shall contrast the legislation and correlating stipulation of land value tax and land value increment tax. It shall also point out the inherent issues and problems. The fifth chapter discusses and inspects the land tax policy in Taiwan and looks at two significant cases as examples relative to the observed and forecasted social justice trend. The sixth chapter summarizes and concludes the research, analyzing the present land taxes and levies system flaws and its fairness in Taiwan, synthesizes the results and proposes the research discovery. Finally, this chapter brings up the following research direction and offers suggestion to improve the overall social welfare of my fellow Taiwanese.
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