置產是多數人的需要及希望，然大都會地區房價普遍偏高，購屋成了民眾沉重負擔，也是最奢侈的夢，因此房價是政府非常關注的議題。2012年實價登錄政策的實施，是我國不動產制度的一項重要里程碑，也顯示政府推動居住正義的誠意。實價登錄政策有利於穩定房市，解決大都會地區房價偏高問題，也能讓房價透明化。豪宅較一般房屋的房價昂貴很多，實價登錄是否能顯著影響豪宅房價，也是備受政府及國人高度關切的議題。本研究搜尋內政部不動產交易實價查詢服務網，由台北市中正區實價登錄政策實施前2011年8月1日–2012年7月31日與實施後2012年8月1日–2013年7月31日一年間之1,342筆房屋交易資料，篩選出610筆純住屋型資料，採用DID (difference-in-difference) 模型，探討豪宅與非豪宅交易價是否受政府實價登錄政策影響。研究結果顯示，實價登錄政策並未顯著降低豪宅與非豪宅房價。
For the majority of people, property acquisition is both a need and a want. However, with the prices of properties located in metropolitan areas generally on the high end, buying a home becomes an extremely heavy burden; many consider it an extravagant dream. This is why the price of buying a home is an issue of great concern for the government. The implementation of policy of actual price registration for real estate in 2012 is an important milestone in Taiwan’s real estate industry; it is also symbolic of the government’s commitment towards promoting housing justice. The actual price registration policy is an important factor in stabilizing the housing market, providing a solution to the problem of high-priced properties in major urban areas. Furthermore, the policy contributed greatly to making property prices more transparent. Luxury homes are certainly much more expensive than regular residences. Because of this, both the government and the general public are keeping a close eye on whether the actual price registration policy will have a significant effect on the prices of luxury homes. Using the data provided by the Real Estate Transaction inquiry service network of the Ministry of Interior, the study looks into 1,342 real estate transactions made within Taipei City Chung Cheng District, from one year (Aug. 1, 2011 – July 31, 2012) before the actual price registration policy was implemented to the year after (Aug.1, 2012 – July 31, 2013). Of these transactions, the study selected 610 residential housings; Then the difference-in-difference Model was applied to see whether the actual price registration policy of the government had an impact on the housing prices. The results of the study show that the actual price registration policy had not significantly reduced the prices of luxury and non-luxury houses.
