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dc.contributor.author이창무-
dc.date.accessioned2017-09-21T02:12:52Z-
dc.date.available2017-09-21T02:12:52Z-
dc.date.issued2015-12-
dc.identifier.citation국토계획, v. 50, NO 8, Page. 63-73en_US
dc.identifier.issn1226-7147-
dc.identifier.issn2383-9171-
dc.identifier.urihttp://kpaj.or.kr/_common/do.php?a=full&b=12&bidx=457&aidx=5747-
dc.identifier.urihttp://hdl.handle.net/20.500.11754/29292-
dc.description.abstractThe 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.en_US
dc.language.isoko_KRen_US
dc.publisher대한국토·도시계획학회en_US
dc.subject조세정책en_US
dc.subject다주택가구en_US
dc.subject분리가구en_US
dc.subject양도소득세en_US
dc.subject주택보유형태en_US
dc.subject패널분석en_US
dc.subjecttax policyen_US
dc.subjectmulti-house ownersen_US
dc.subjectmismatched householdsen_US
dc.subjectcapital gains taxen_US
dc.subjecttenure panel analysisen_US
dc.title다주택자 및 분리가구 영향요인 분석- 양도소득세 효과를 중심으로 -en_US
dc.title.alternativeAn Analysis for Influence Factors on a Choice of Multi-house Owners and Mismatched Households - Focusing on an Effect o f the Capital Gains Tax -en_US
dc.typeArticleen_US
dc.relation.no8-
dc.relation.volume50-
dc.identifier.doi10.17208/jkpa.2015.12.50.8.63-
dc.relation.page63-73-
dc.relation.journal국토계획-
dc.contributor.googleauthor신영헌-
dc.contributor.googleauthor최성호-
dc.contributor.googleauthor이창무-
dc.contributor.googleauthorShin, Young-Hun-
dc.contributor.googleauthorChoi, Seong-Ho-
dc.contributor.googleauthorLee, Chang-Moo-
dc.relation.code2015040775-
dc.sector.campusS-
dc.sector.daehakCOLLEGE OF ENGINEERING[S]-
dc.sector.departmentDEPARTMENT OF URBAN PLANNING AND ENGINEERING-
dc.identifier.pidchangmoo-
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COLLEGE OF ENGINEERING[S](공과대학) > URBAN PLANNING AND ENGINEERING(도시공학과) > Articles
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