都市發展需要公部門提供公共設施與服務，其經費源自於居民、或不動產所有權人或土地開發商之課徵。傳統的不動產稅與近年來興起的開發影響費有逐漸成為地方財政收入的主力，而政府不同的收費方式對都市發展會產生不同效果的影響。本論文目的在探討都市住宅發展過程中，都市政府採取不動產稅與開發影響費對都市住宅發展究竟產生何種的影響效果。本論文以Alonso(1964)的都市土地使用模型為基礎，並加以改良，考量都市政府的三種收費策略，包括都市政府完全不課取稅費、對居民課徵不動產稅、以及對土地開發商課徵開發影響費等三種策略下，並以封閉型都市和開放型都市為情境，分別推導出都市發展的均衡狀況。其中封閉型都市代表短期效果，開放型都市代表長期效果。
本論文更進一步討論因開發產生交通擁擠情境下，原都市居民與新遷入居民在都市政府採取相對應策略下，包括不課稅費都市居民自行負擔通勤擁擠成本、對新遷入居民課徵通勤擁擠費以及對新土地開發商課徵交通衝擊費的情境；針對都市住宅發展的影響指標進行數值模擬分析，相關都市住宅發展指標包括：居民效用水準、居住水準、願付房價水準、地價水準、都市住宅土地總使用量、都市住宅樓地板面積總供給量等，以瞭解都市政府採取不同稅費策略的影響短期效果。
本論文研究透過數值模擬分析結果發現：短期而言，課徵開發影響費對地主或土地開發商是有利的，對居民是傾向於不利的。長期的效果而言，課徵開發影響費會造成地價下跌；課徵不動產稅會造成房價下跌；而不論何種收費策略長期均不影響居民住宅消費量。而透過數值模擬分析結果顯示，課徵開發影響費短期間對都市住宅發展是較有效率的，但長期來看，課徵不動產稅反倒對都市住宅發展較有效率。而在討論新開發產生通勤擁擠情境時，不同稅費策略的短期效果，就公平與效率的角度來看，課徵交通衝擊費相對於其他策略而言，是較具公平與效率的。此外數值模擬分析中亦發現，課徵開發影響費對地價水準的影響，與不課稅費情境相比較，接近市中心地價水準高與不課稅費情境，但遠離市中心區的地價水準反倒低於不課稅費的情境。

Providing public infrastructures or services are necessary in any urban area. The funding might come from different sources. Property tax and land exactions have become two most important financial sources of local governments. Public financing method could result in effects of urban housing development. The study is to explore how property taxes and impact fees influence urban housing development. By using and revising Alonso's model, this paper derives and compares results under three strategies of financing methods and two scenarios of urban housing development. Three financing strategies are with no tax and fee, with property tax, and with impact fee. Two scenarios are close city and open city. The scenario of close city represents short-term effect, while that of open city reflects long-term effect.
In addition, the study will consider about traffic congestion scenarios when new housing development, and explore how the influence urban residential in the different strategies on commute congestion cost, commute congestion fee and traffic impact fee. The indexes of urban housing development include residential utilities, level of dwelling, willing-to-pay of dwelling, price of land, the land of urban housing used, floor area of urban housing supplied. We compares the different strategies with no interfere, with commute congestion fee, with traffic fee in short-term effect.
The results show that, in the short run, impact fee would benefit housing suppliers or landowners, and tend to discourage housing consumers' utility. In the long run, land prices would be moderated by impact fee, and housing prices would be shrunken by property taxes. However, quantity of housing consumption would remain its original levels no matter what kind of financing method is adopted. Thought simulating with numerical analysis, we found impact fee is more efficient then other strategies in short-term. But in long-term, property tax is efficient. In addition, consider about traffic congestion scenarios when new housing development, we found traffic fee is more equitable and efficient then other strategies in short-term. The other result show, the influence of land price with development impact fee.

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