The purpose of this study to find out after the implementation of the luxury tax on real estate policy to curb housing prices effectiveness and impact of depth, using two kinds of statistical analysis and the Delphi method to study the past and future price movements make a prediction in this chapter, in the hopeby collecting production, government, academia, research ideas and views of all sectors of information and experts and scholars. In the statistical analysis part, Cathay Pacific Index, Lutheran index, construction permits issued by area / number of pieces, according to issuance of area / number, the number of housing transactions transfer, deed tax data on construction stocks index and the housing index of industrial production have significant and positive impact. Part of the Delphi method to explore the implementation of the luxury tax on consumer home motivation factors, understanding of attention because of consumer home behavior. The total is divided into the overall environment, housing affordability, housing characteristics, seller characteristics, family members, factors five dimensions. A total of 10 invited experts twice a Delphi method analysis, the findings show the highest degree of consensus in the housing affordability dimensions, followed by housing characteristics, the overall environment. Seller characteristics, members of the family factor is the dimensions of the consensus is low. The research to the main contribution for the provision of academic real estate boom and house prices trend of reference and establish the motive of consumer home-factor dimensions that can be in practice as related businesses in the measure of the housing preferences of consumers in the market contemplated as a marketing strategy and timing reference.