本文針對桃園市青埔重劃區、中路重劃區及過嶺重劃區，探討房地合一稅開徵與容積率管制政策實施對房價的影響。 實證結果顯示自房地合一稅開徵對青埔重劃區、中路重劃區及過嶺重劃區的房價呈現顯著負相關，顯示房地合一稅開徵對於桃園三大重劃區房市成交價格發揮抑制效果；而容積率管制的部分則出現與預期相反的結果，預期實施容積率管制前會發生搶照情況，然而，觀察桃園市建照核發資料發現實際上並未出現此現象。另外，實證結果顯示容積率管制政策對於青埔重劃區及過嶺重劃區房價皆呈現正向顯著影響，對中路重劃區房價則呈現負向顯著影響。 ;This study examines the changes in the housing prices of three city redistricting areas in Taoyuan before and after the introduction of floor area ration and the House and Land Transactions Income Tax. The income tax has been levied on the transactions of properties and land since January 1, 2016, and the floor area ration has been implemented since July 1, 2015; accordingly, the study period is determined to be four years each before and after their introduction (from 2012 to 2019). An empirical analysis is conducted to compare and analyze the Qingpu, Zhonglu, and Guoling redistricting areas using the hedonic price model, with housing, distance, and policy variables included. The empirical results reveal significant and negative correlations between the introduction of the House and Land Transactions Income Tax and housing prices in the Qingpu, Zhonglu, and Guoling redistricting areas. Accordingly, the income tax’s introduction inhibited the housing prices in the three redistricting areas. However, as for the floor area ration, contrary to expectations that a surge of building permit applications would occur before the policy took effect, a large increase of applications did not occur according to the data of building permits issued by the Taoyuan City Government. Furthermore, the empirical results reveal that the floor area ration policy significantly increased housing prices in the Qingpu and Guoling redistricting areas, but significantly decreased housing prices in the Zhonglu redistricting area.
