過去文獻顯示政府對台灣房價高漲的相關措施，並沒有對房價有太大的抑制效果。本研究以政府發佈房地兩稅合一稅制宣告前後，探討臺北市十二個行政區於住宅區與商業區等不同土地使用分區之房價差異，以及高價位與低價位之房價差異。本研究採特徵價格函數建構迴歸模式，實證結果發現，在台北市十二個行政區中，以士林區、大安區、中山區、中正區、內湖區、北投區、松山區等區域，顯示商業區房價顯著高於住宅區；土地移轉總面積高，則房價較高；建物移轉總面積高，則房價較高；屋齡高，則房價偏低；高價位與低價位房價也有顯著差異；房地兩稅合一制實施後，顯示房價有顯著下跌的情況，但是以大同區、文山區、信義區、南港區、萬華區的房價在房地兩稅合一宣告時間前後較無顯著差異。 Previous researches showed that the policy of rising house prices by government did not have much suppressing effect on the housing price in Taiwan. This study applied hedonic price function regression model to analyze the difference of housing prices in different residential and business zonings of twelve administrative districts in Taipei City and the effect of high price and the low price on the difference of housing prices. The empirical results showed that the housing prices of commercial area are significantly higher than those of residential area in Shilin, Da-an, Zhongshan, Zhongzheng, Neihu, Beitou, and Songshan Districts. The larger total land area transferred, the higher the housing prices. The larger total building area transferred, the higher the housing prices. The older the house was, the lower the housing prices. High-priced and low-priced housing prices also have significant differences. After announcing policy of integrating housing and land income taxes, the housing prices were decreased significantly in these districts. However, the housing prices showed no significant difference in Datong, Wenshan, Xinyi, Nangang, and Wanhua Districts before and after announcing policy of integrating housing and land income taxes.
