房地產市場近幾年來已經進入了衰退期，主要是受到很多原因的影響，尤其是政府所實施的政策。本研究的目的是探討課徵特種貨物及勞務稅對大臺北地區房地產的影響，從文獻中蒐集了15個相關的經濟變數，接著進行數據統整與分析，分析方式包括描述性統計分析、趨勢分析、單根檢定、共整合檢定、因果關係、衝擊反應函數、變異數分析、預測誤差變異數分解，最後我們得出結論：特種貨物及勞務稅實施的結果並未如預期那樣的影響房價，房價還是呈現緩慢上升，而其他的經濟變數對房地產市場的影響都不大。;The real estate market has entered to a recession cycle for few years. There are numerous reasons influencing it especially for a main attribute from the government such as implementation of acts. The objective of this study is to explore the impact to real estate caused by implementation of Specifically Selected Goods and Services Tax (SSGST) Act in Taipei metropolitan area. The related 15 attributes were collected from the literature review, followed by data collection and analyses including descriptive statistics analysis, tendency analysis, unit-root test, Granger causality test, impulse response analysis, one-way analysis of variance, and forecast error variance decomposition. The results indicate that the SSGST act does not affect the real estate market as much as expected. We conclude that, after the implementation of SSGST act, housing price slightly increases; however, all other attributes are insignificant to the market.
