「有土斯有財」是台灣人傳統的觀念，而高漲的房價卻成為台灣人生活的夢靨，高房價一直是民怨之首，為因應驟變的外在環境及抑制房價不合理飆漲所導致的民怨，除了人為炒作外，不動產交易稅負偏低，常被指為造成投資炒作因素之一，所以政府預計於2016年再推動房地合一稅，該法案對降低房價是否能夠奏效，以及其對國內經濟結構是否會產生的衝擊，本研究利用理性行為理論及投機行為模型探討房地合一稅影響消費者買房意願增加與否之研究。
因房地合一稅尚在研擬階段未實施，本研究以目前在房地產、金融、稅務相關產業或對房地合一稅的議題有概念的社會大眾為研究對象，利用電子問卷調查的方式，從2015年4月7日開始發放，並於一週後回收問卷，總共發出 160份問卷，共回收有效問卷 160 份，依據第四章的研究架構與假設再輔以計量經濟學的方法，進行本研究的統計分析，以供日後對於房地合一稅影響消費者買房意願增加與否之決定因素有研究興趣的研究者做為參考依據，做為日後研究者研究之用途或政府制定政策時的參考依據。
經由實證分析獲得以下研究結果：結果一，消費者對房地合一稅持正面看法，亦即行為態度對房地合一稅影響消費者買房意願增加與否有顯著正向的關係。結果二，投機行為模型中的潛在懲罰力對房地合一稅影響消費者買房意願增加與否有顯著正向的關係。

SUMMARY
This research focuses on the investigation of legislation effects of house-land joint taxes on consumers’ purchase intention. It’ll be divided into six aspects to explain variables. These six aspects are behavioral attitudes, subjective norms, value differences, information gaps, hidden punishment and demography. This research uses questionnaire approach. 160 questionnaires are conducted and all of them are valid. The respondents are targeted at those who have general concept about real estate, finance, tax related industries or house-land-joint-taxes issue. This study is examined by Eview7.2 software to analyze the data and LPM to analyze the hypotheses.There are two results: 1. consumers agree with house-land joint taxes and 2.consumers think house-land joint taxes may boost real estate turnover.
Key words: house-land, real estate, theory of reasoned action, Linear Probability Model ( LPM)
INTRODUCTION
Taiwanese think having property means having wealth; however, today’s climbing home prices become the first complaint and nightmare. To respond such sudden changes in the surroundings and to restrain unreasonably rising house prices, Ministry of Finance frames house-land joint taxes to cool off flipping properties and to stimulate the housing prices back to the normal conditions. This study tries to find out if house-land joint taxes will influence the willingness of buyers to make their decisions. Theory of reasoned action, speculative acts and demography are variables and the research analysis is based on LPM. There are two results: 1. consumers agree with house-land joint taxes and 2.consumers think house-land joint taxes may boost real estate turnover.
MATERIALS AND METHODS
This research is conducted by questionnaire survey. The respondents are targeted at those who have general concept about real estate, finance, tax related industries or house-land-joint-taxes issue. 160 questionnaires are conducted and all of them are valid. This study is examined by Eview7.2 software to analyze the data and LPM to analyze the hypotheses.
RESULTS AND DISCUSSION
There are following hypotheses in this study:
H1: An obviously positive relationship exists between “ consumer’s personal behavior and subjective attitude toward house-land joint taxes” and “the willingness of buying houses.”
H2: An obviously positive relationship exists between “consumer’s personal perspective, information gap and hidden punishment” and “the willingness of buying houses.”
H3: An obviously positive relationship exists between “ the willingness of buying houses” and “ demography.”
The final regression model to signify the F-value is 10.76575, Adjusted R-squared is 0.269283, Prob(F-statistic is 0 and Durbin-Watson stat is 1.854043. 1percent significant level indicates “positive support” and “ the volume of trade”; 5 percent significant level indicates “ yearly income”,“ residential area”, “gender” and “amount of house ownership”. The figures state these six elements are the factors that will influence consumers when they decide to buy houses.
CONCLUSION
This study tries to find out if house-land joint taxes will influence the willingness of buyers to make their decisions.Theory of reasoned action, speculative acts and demography are variables and the research analysis is based on LPM. There are two results: 1. Consumers agree with house-land joint taxes and 2.Consumers think house-land joint taxes may boost real estate turnover.

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