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다주택자 및 분리가구 영향요인 분석- 양도소득세 효과를 중심으로 -

Title
다주택자 및 분리가구 영향요인 분석- 양도소득세 효과를 중심으로 -
Other Titles
An Analysis for Influence Factors on a Choice of Multi-house Owners and Mismatched Households - Focusing on an Effect o f the Capital Gains Tax -
Author
이창무
Keywords
조세정책; 다주택가구; 분리가구; 양도소득세; 주택보유형태; 패널분석; tax policy; multi-house owners; mismatched households; capital gains tax; tenure panel analysis
Issue Date
2015-12
Publisher
대한국토·도시계획학회
Citation
국토계획, v. 50, NO 8, Page. 63-73
Abstract
The capital gains tax has been used for diminishing profits of landlord owning multi-houses in Korea. However, the increasing capital gains tax ratio has two effects on housing market. The first effect is to decrease housing demand and the second is to increase the cost for housing trade. This study examines how the capital gains tax affects on the proportion of multi-house owners and mismatched households. A fixed effect panel regression models show the evidence that the capital gains tax affects the proportion of multi-house owners and mismatched households. The proportion of multi-houses owners is increasing as regulation for capital gains is more harsh. The proportion of mismatched households is also increasing at the same situation. It implies that the harder regulation for capital gains causes the less disposal of housing by increasing the loss of capital gains. This paper reveals the negative side effects of the capital gains tax regulation and one of explanatory factors for increasing mismatched tenure ratio.
URI
http://kpaj.or.kr/_common/do.php?a=full&b=12&bidx=457&aidx=5747http://hdl.handle.net/20.500.11754/29292
ISSN
1226-7147; 2383-9171
DOI
10.17208/jkpa.2015.12.50.8.63
Appears in Collections:
COLLEGE OF ENGINEERING[S](공과대학) > URBAN PLANNING AND ENGINEERING(도시공학과) > Articles
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