종합부동산세 좌절 과정 분석: 종합부동산세 도입 추진 세력의 여론 관리 전략,전술을 중심으로 = A Study on the Frustration Process of Comprehensive Real Estate Holding Tax

다국어 초록 (Multilingual Abstract)

The purpose of this article is to understand the reason of frustration of Comprehensive Real Estate Holding Tax, on the focus of public opinion management strategyㆍtactics of policy maker. Public opinion strongly supported raise taxation equity purpose and wealth tax nature of Comprehensive Real Estate Holding Tax, but questioned real estate speculation control purpose. At first, policy maker emphasized raise taxation equity purpose and wealth tax nature of the tax. But, in the situation of price hikes in real estate, policy maker changed the main purpose of the tax to real-estate speculation control, and intensified standard of assessment. In the situation of price hikes in real estate and intensification of standard of assessment, potential tax payer increased rapidly, and wealth tax nature was weakened. From this moment, public opinion on the tax had changed, and the tax frustrated in the end. To sum up, unskilled strategyㆍtactics of policy maker was the reason of frustration of Comprehensive Real Estate Holding Tax