A Study On The Effect Of Real Estate Tax System Upon Real Estate Price Jeong-Heun Nam Department of Resource Economics, Graduate school, Pukyong National University Abstract This study analyzes the effect of real estate tax system ...
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RISS 인기검색어
不動産稅制가 不動産價格에 미치는 影響 = (A) study on the effect of real estate tax system upon real estate price
한글로보기https://www.riss.kr/link?id=T12512594
- 저자
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발행사항
부산 : 釜慶大學校, 2011
- 학위논문사항
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발행연도
2011
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작성언어
한국어
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321.327 판사항(5)
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333.332 판사항(21)
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발행국(도시)
부산
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x, 173 p. : 도표 ; 26 cm
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다국어 초록 (Multilingual Abstract)
A Study On The Effect Of Real Estate Tax System Upon Real Estate Price
Jeong-Heun Nam
Department of Resource Economics, Graduate school,
Pukyong National University
Abstract
This study analyzes the effect of real estate tax system to real estate price separated into three sections like whole country, Seoul, Busan. It takes into account acquisition tax, registration tax, property tax and capital gains tax and others. Because real estate tax is levied on the whole process of acquisition, possession, transfer and so on. This study will figure out the suggestion of real estate tax system for real estate price stabilization and for housing welfare improvement.
-ⅷ-
The analysis method used is the Vector Autoregressive(VAR) model. To search the relation between apartment price and tax, each tax is analyzed with VAR model. Granger Casuality Test is used to check the specific character of materials and after checking, the VAR model is set. Also analyzed are how taxes effect the apartment price in the whole country, Seoul, Busan with Impulse Response Function Analysis and Variance Decomposition Analysis.
The results of the study about price effect of real estate tax system are as follows.
First, acquisition taxation effect to drop apartment purchase price in the whole country, Seoul, Busan. Possession taxation drops the apartment purchase price in the whole country and Busan but it is not very clear as to the apartment purchase price in Seoul. In the case of transfer taxation, it brings apartment purchase price up in Seoul and Busan. Also it makes the apartment purchase price in the whole country rise in the short term, but the price goes down in the long-term.
Second, the acquisition taxation result on Apartment lease price in the whole country, Seoul and there is transfer effect. In Busan, the price goes up the first time but goes down the second time and there is no transfer effect. Directly after impulse of possession taxation, Apartment lease price in the whole country and Busan goes up. But after that it goes down and transfer effect is not seen. Seoul apartment lease price goes up so it seems that the tax burden transfers to lessee. Soon after impulse of transfer taxation, Apartment lease price in the whole country goes up but after that it goes down and transfer effect is not seen. Transfer taxation brings Seoul and Busan apartment lease price up and tax burden transfer to a lessee.
Third, Busan apartment purchase price is moved less by tax than the price of Seoul and the whole country and changed more by apartment purchase price alone. Apartment lease price is affected by acquisition taxation in three sections of the whole country, including Seoul and Busan.
-ⅸ-
In view of the results so far achieved, the real estate tax system depends upon the location of the apartment and prices are dependent on the particular location. However this is not because of the basic property of real estate tax system. It means the myopic tax policy which followed the real estate market made the practical effect weak.
Key Words : Real estate tax system, Real estate price, Vector Autoregressive(VAR) Model, Impulse Response Function Analysis, Variance Decomposition Analysis
Jeong-Heun Nam
Department of Resource Economics, Graduate school,
Pukyong National University
Abstract
This study analyzes the effect of real estate tax system to real estate price separated into three sections like whole country, Seoul, Busan. It takes into account acquisition tax, registration tax, property tax and capital gains tax and others. Because real estate tax is levied on the whole process of acquisition, possession, transfer and so on. This study will figure out the suggestion of real estate tax system for real estate price stabilization and for housing welfare improvement.
-ⅷ-
The analysis method used is the Vector Autoregressive(VAR) model. To search the relation between apartment price and tax, each tax is analyzed with VAR model. Granger Casuality Test is used to check the specific character of materials and after checking, the VAR model is set. Also analyzed are how taxes effect the apartment price in the whole country, Seoul, Busan with Impulse Response Function Analysis and Variance Decomposition Analysis.
The results of the study about price effect of real estate tax system are as follows.
First, acquisition taxation effect to drop apartment purchase price in the whole country, Seoul, Busan. Possession taxation drops the apartment purchase price in the whole country and Busan but it is not very clear as to the apartment purchase price in Seoul. In the case of transfer taxation, it brings apartment purchase price up in Seoul and Busan. Also it makes the apartment purchase price in the whole country rise in the short term, but the price goes down in the long-term.
Second, the acquisition taxation result on Apartment lease price in the whole country, Seoul and there is transfer effect. In Busan, the price goes up the first time but goes down the second time and there is no transfer effect. Directly after impulse of possession taxation, Apartment lease price in the whole country and Busan goes up. But after that it goes down and transfer effect is not seen. Seoul apartment lease price goes up so it seems that the tax burden transfers to lessee. Soon after impulse of transfer taxation, Apartment lease price in the whole country goes up but after that it goes down and transfer effect is not seen. Transfer taxation brings Seoul and Busan apartment lease price up and tax burden transfer to a lessee.
Third, Busan apartment purchase price is moved less by tax than the price of Seoul and the whole country and changed more by apartment purchase price alone. Apartment lease price is affected by acquisition taxation in three sections of the whole country, including Seoul and Busan.
-ⅸ-
In view of the results so far achieved, the real estate tax system depends upon the location of the apartment and prices are dependent on the particular location. However this is not because of the basic property of real estate tax system. It means the myopic tax policy which followed the real estate market made the practical effect weak.
Key Words : Real estate tax system, Real estate price, Vector Autoregressive(VAR) Model, Impulse Response Function Analysis, Variance Decomposition Analysis
A Study On The Effect Of Real Estate Tax System Upon Real Estate Price
Jeong-Heun Nam
Department of Resource Economics, Graduate school,
Pukyong National University
Abstract
This study analyzes the effect of real estate tax system to real estate price separated into three sections like whole country, Seoul, Busan. It takes into account acquisition tax, registration tax, property tax and capital gains tax and others. Because real estate tax is levied on the whole process of acquisition, possession, transfer and so on. This study will figure out the suggestion of real estate tax system for real estate price stabilization and for housing welfare improvement.
-ⅷ-
The analysis method used is the Vector Autoregressive(VAR) model. To search the relation between apartment price and tax, each tax is analyzed with VAR model. Granger Casuality Test is used to check the specific character of materials and after checking, the VAR model is set. Also analyzed are how taxes effect the apartment price in the whole country, Seoul, Busan with Impulse Response Function Analysis and Variance Decomposition Analysis.
The results of the study about price effect of real estate tax system are as follows.
First, acquisition taxation effect to drop apartment purchase price in the whole country, Seoul, Busan. Possession taxation drops the apartment purchase price in the whole country and Busan but it is not very clear as to the apartment purchase price in Seoul. In the case of transfer taxation, it brings apartment purchase price up in Seoul and Busan. Also it makes the apartment purchase price in the whole country rise in the short term, but the price goes down in the long-term.
Second, the acquisition taxation result on Apartment lease price in the whole country, Seoul and there is transfer effect. In Busan, the price goes up the first time but goes down the second time and there is no transfer effect. Directly after impulse of possession taxation, Apartment lease price in the whole country and Busan goes up. But after that it goes down and transfer effect is not seen. Seoul apartment lease price goes up so it seems that the tax burden transfers to lessee. Soon after impulse of transfer taxation, Apartment lease price in the whole country goes up but after that it goes down and transfer effect is not seen. Transfer taxation brings Seoul and Busan apartment lease price up and tax burden transfer to a lessee.
Third, Busan apartment purchase price is moved less by tax than the price of Seoul and the whole country and changed more by apartment purchase price alone. Apartment lease price is affected by acquisition taxation in three sections of the whole country, including Seoul and Busan.
-ⅸ-
In view of the results so far achieved, the real estate tax system depends upon the location of the apartment and prices are dependent on the particular location. However this is not because of the basic property of real estate tax system. It means the myopic tax policy which followed the real estate market made the practical effect weak.
Key Words : Real estate tax system, Real estate price, Vector Autoregressive(VAR) Model, Impulse Response Function Analysis, Variance Decomposition Analysis
목차 (Table of Contents)
- 제 1 장 서 론 1
- 제 1 절 연구의 배경과 목적 1
- 제 2 절 연구의 범위와 방법 3
- 제 3 절 선행연구의 검토 4
- 제 2 장 부동산조세의 개념과 효과 12
- 제 1 장 서 론 1
- 제 1 절 연구의 배경과 목적 1
- 제 2 절 연구의 범위와 방법 3
- 제 3 절 선행연구의 검토 4
- 제 2 장 부동산조세의 개념과 효과 12
- 제 1 절 부동산조세의 개념 12
- 제 2 절 부동산조세의 경제적 효과 14
- 1. 취득과세의 경제적 효과 14
- 2. 보유과세의 경제적 효과 15
- 3. 양도과세의 경제적 효과 21
- 제 3 장 부동산세제의 현황과 변천과정 25
- 제 1 절 부동산세제의 세목별 구조와 내용 25
- 1. 부동산세제의 구조 25
- 2. 취득단계의 부동산세제 28
- 3. 보유단계의 부동산세제 31
- 4. 양도단계의 부동산세제 37
- 5. 현행 부동산세제의 특징 40
- 제 2 절 부동산세제의 변천과정 48
- 1. 1990년대 이전의 부동산세제 48
- 2. 1990년대 이후의 부동산세제 51
- 3. 2000년대 이후의 부동산세제 52
- 제 3 절 부동산가격의 추이와 부동산조세의 세수현황 54
- 1. 부동산가격의 추이 54
- 2. 부동산조세의 세수현황과 추이 63
- 제 4 장 부동산세제의 가격효과분석 70
- 제 1 절 분석자료와 분석방법 70
- 1. 분석자료 70
- 2. 분석방법 75
- 제 2 절 단위근 검정 77
- 제 3 절 그랜져 인과관계 검정 79
- 제 4 절 벡터자기회귀모형 추정 82
- 1. 전국 아파트가격에 대한 모형 83
- 2. 서울 아파트가격에 대한 모형 87
- 3. 부산 아파트가격에 대한 모형 91
- 제 5 절 충격반응분석과 분산분해분석 95
- 1. 전국 아파트가격에 대한 분석 95
- 2. 서울 아파트가격에 대한 분석 107
- 3. 부산 아파트가격에 대한 분석 119
- 4. 분석결과 131
- 제 5 장 결 론 134
- 제 1 절 연구결과 요약 134
- 제 2 절 시사점 135
- 제 3 절 향후과제 137
- 참고문헌 138
- 부 록 144
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