주택가격상승률이 주택보유기간에 미치는 영향

다국어 초록 (Multilingual Abstract)

In Korea, the sale of a house for less than 900 million won is exempted from capital gains tax. The purpose of this tax exemption is to preserve residential mobility and guarantee stability. To receive the benefits of this tax exemption, the owner of a house for a family must have the house for at least two years, but there is no condition on the minimum occupancy period. Due to the absence of the residency requirement, people may have an incentive to sell the house to primarily obtain capital gains. In this paper, I test whether housing price growth affects housing tenure. The finding strongly shows that there is a statistically significant negative relationship between housing price growth and housing tenure. This is the indirect evidence that highlights the possibility of someone selling the house in order to obtain capital gains. Thus, in this paper, to avoid demand-side speculation in the housing market resulting from the capital gains tax exemption, I suggest that it is important to introduce a residency requirement for the tax exemption.

참고문헌 (Reference)

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