本論文主要的研究目的在於研究台灣各縣市租稅負擔對人口流動的影響。本文利用1995至2010年共16年台灣23縣市的追蹤資料進行研究。在研究方法上，經過多個檢定方法的檢定結果顯示，二元固定效果模型是最佳的實證模型，因此本論文採用此實證模型進行估計。在租稅負擔的變數設定方面，本論文分別採用有效稅率（模型一）與平均稅率（模型二）進行實證估計。由於經過成對解釋變數的相關係數與VIF的估計顯示，解釋變數之間並未有共線性的問題，因此可以確定本論文的估計應有一定的準確性。本論文主要的研究發現為，租稅負擔（不論是有效稅率或平均稅率）在統計上確實對台灣各縣市的人口淨流入率具有負向的影響。此外，每人享有社會福利支出、每戶每年實質可支配所得、服務業就業人口所占比例、是否有地方首長選舉，都對各縣市的人口淨流入率有正向的影響。本論文的結論支持Tiebout（1956）所提出之「以腳投票」理論、Borjas’s（1999）所提出福利磁吸假說、以及Huang and Chang（2017）所提出存在幽靈選民。

The main purpose of this thesis is researching the Influence of tax burden to internal migration from counties and cities in Taiwan. This research is conducted by the tracking data from 23 counties and cities in Taiwan within16years from 1995 to 2010. Take much verification methods into accounts, the result illustrates that two-factor model is the best empirical model,therefore, this thesis takes this pratical modle as the method to estimate.In terms of the virable of tax burden, the thesis conducts effecive tax rate (model one)and average tax rate(model two) seperately. Because of the illustrating by correlation coefficient and VIF, there is no colinearity concern within explaination virable. Therefor, the thesis is quite accuracy. The main study found is that tax burden has negative effect on the rate of social increase rate of population no matter by using effecive tax rate or average tax rate. Besids,there are some facts which may have positive effct on the rate of net internal migration such as social welfare expenditure 、 substantial disposable income、the percentage of service industry and whether there is local head election or not. The conclusion of this thesis supports the theory of voting by foot,Tiebout(1956)、welfare magnetic hypothesis,Borjas's(1999) and the exsiting of ghost voter,Huang and Chang(2017).

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