양도소득세제가 주택시장에 미치는 영향분석 = (An) analysis of the effect of the capital gains tax system on housing market

다국어 초록 (Multilingual Abstract)

This study is intended to analyze the effect of the general taxation of capital gains on housing and the heavy taxation of capital gains on multi-housing holders on housing market, such as the flow of housing, housing price, the transfer of tax burden, alternative investment market and unsold housing market.
Through this, It attempts to analyze the positive and negative effects on the capital gains tax system and presented the direction for the capital gains tax system to pursue and its reasonable improvements.
For the purpose of this analysis, it confine the scope of time to the period between the period of participant government to June, 2009. And it confine the scope of space to the metropolitan area and limited the scope of content to the transfer capital gains tax system related to housing.
For the purpose of efficient progress, it conduct the descriptive study and employed the statistical analysis method using SAS 9.1 to test the study hypotheses as follows:
First, frequency and percentage were calculated to investigate the present situation of home ownership and income as well as the characteristics of demographic background.
Second, correlation analysis was conducted to investigate the effect of independent variables such as the capital gains tax rate and the system on dependent variables such as housing sales, housing price, alternative market, unsold housing market, and anomalous tax transfer.
Third, the linear form between independent variable and dependent variable was calculated to investigate the effect of the independent variable on the dependent variable and linear regression analysis was conducted to measure the effect of the independent variable on the dependent variable.
To test the linear regression analysis, this study set the study hypotheses and they were tested for empirical analysis. As a result, the following findings is obtained:
First, an attempt is make to investigate the effect of the capital gains tax on the housing market. As the capital gains tax rate is perceive to be high, the housing price rose because the reduction of housing sales. And as the capital gains tax rate is perceive to be high, alternative investment in stores and unfair tax transfer is active, and the drop of the capital gains tax rate reduce the volume of unsold housing.
Second, an attempt is make to investigate the effect of the capital gains tax system on the housing market, the frequent amendment of the capital gains tax system and the non-deduction of interests on a loan reduce housing sales, which raise the housing price. And non-taxation on one house per household and the exclusion of special deduction for long-term held housing of more than two houses per household reduce housing sales and raise the housing price, and the reduction of the capital gains tax rate increase housing sales.
The results of this analysis indicate that it is necessary to take advantage of the capital gains tax system as the tax policy to stabilize the housing market. It can be find that being faithful to the original function of the capital gains tax can improve people's consciousness of tax payment and guarantee predictability and legal stability.
And this study is its significance in that it the position of the capital gains tax system can be locate in the actual housing market by analyzing the questionnaire for taxpayers as well as tax specialists. Furthermore, it is expected that the results of this study will contribute to the stability of the housing market and be used as the important material for policy that the capital gains tax system should pursue.

목차 (Table of Contents)

• 제1장 서론 1
• 제1절 연구의 배경 및 목적 1
• 1. 연구의 배경 1
• 2. 연구의 목적 3
• 제2절 연구의 범위와 구성 4
• 1. 연구의 범위 및 방법 4
• 2. 연구의 구성 6
• 제3절 선행연구의 검토 8
• 1. 선행연구 고찰 8
• 2. 선행연구와의 차이점 12
• 제2장 양도소득세제의 일반적 고찰 14
• 제1절 양도소득세제 이론의 검토 14
• 1. 양도소득의 개념 및 과세이론 14
• 2. 양도소득 과세제도의 변천과정 21
• 3. 양도소득세제의 과세범위 및 중과세제의 검토 25
• 제2절 조세의 경제적 효과 34
• 1. 일반조세의 경제적 효과 34
• 2. 주택관련 양도소득세의 경제적 효과 39
• 제3절 외국의 주택관련 양도소득세제 48
• 1. 미국의 주택관련 양도소득세제 48
• 2. 일본의 주택관련 양도소득세제 50
• 3. 기타국의 주택관련 양도소득세제 51
• 4. 외국제도로 부터의 시사점 54
• 제3장 양도소득세제의 현황 및 문제점 56
• 제1절 양도소득세제의 현황 56
• 1. 세목별 납세인원 현황 56
• 2. 지역별 납세인원 현황 57
• 3. 자산종류별 양도소득세 현황 58
• 4. 평가기준별 양도소득세 현황 60
• 5. 고율 과세대상 양도소득세 현황 61
• 6. 보유기간별 양도소득세제 현황 62
• 7. 양도소득세 조사 실적 64
• 제2절 양도소득세제의 문제점 65
• 1. 양도소득세 과세대상 범위의 문제점 65
• 2. 양도소득세율의 문제점 66
• 3. 1세대 1주택 비과세제도의 문제점 68
• 4. 고가주택의 문제점 73
• 5. 주택소재 지역별 차등화 문제점 74
• 6. 차별과세의 문제점 75
• 제4장 실증분석 77
• 제1절 자료의 수집 및 분석방법 77
• 1. 자료의 수집 및 분석모형설정 77
• 2. 자료의 분석방법 78
• 제2절 분석결과 80
• 1. 인구통계학적 특성 80
• 2. 상관관계 분석 83
• 3. 분석결과 87
• 제3절 분석에 의한 가설의 검증 100
• 제5장 결론 107
• 제1절 연구의 시사점 107
• 제2절 연구의 한계 및 향후과제 110
• 참고문헌 111
• 부록 117
• ABSTRACT 124