汽機車牌照稅標準及徵收方式之檢討

License' Plate Tax, one of the property taxes in Taiwan, is considered to be an effective tool in increasing the holding costs of automobile owners. By collecting License' Plate Tax, the external effects of private automobiles, i.e., congestion and pollution costs, could be internalized and the policy of sustainable transport. eg., promoting public transit and reducing private autos, can be maintained. In this study we first review current taxing practices in some major countries of Asia, Europe, and America. Then we propose several reform alternatives regarding license's plate tax and analyze the advantages and disadvantages of theses options. Finally we apply the AHP analysis to survey data and propose the following suggestions regarding the tax reform. (1) Review the tax rates every five years to cope with inflation. (2) Increase the current tax level by 10% for ten-year-old autos and increase another 10% for every additional year while the maximum tax rate should be no more than 150% of the current level. (3) Diminish the gap of tax rates between business and private autos, e.g.. taxing the same rates for these two categories. (4) Restart to collect taxes for motorcycles with engine capacities less than 150 cc. to improve the effectiveness of motorcycle management if effective taxing tools and services are eligible and the low-income motorcycle owners can be exempted. Although License' Plate Tax might be expected ineffective either in reducing auto ownership or in promoting public transit, the tax is effective in increasing the holding costs of automobiles and helps to suppress the demand of private autos. However, any reform program regarding License' Plate Tax should be consistent with the goal of sustainable transport, and that is what we expect of Taiwan's transportation authority.