단독주택 과세의 수직 공평성 실증 분석

• 영문명: Vertical Equity Testing on the Detached Housing Assessment
• 발행기관: 한국주거환경학회
• 저자명: 이우진(Lee Woo-Jin) 방경식(Bang Kyung-Sik)
• 간행물 정보: 『주거환경(한국주거환경학회논문집)』住居環境 제4권 제1호 (통권 제5호), 25~42쪽, 전체 18쪽
• 주제분류: 사회과학 > 지역개발
• 파일형태: PDF
• 발행일자: 2006.06.01

영문 초록

  The detached housing assessment is a kind of evaluation for the housing value to determine the property tax on each houses by the local government office, called as a city assessor. However, its assessed value is much different compared to the evaluated by the appraiser. Therefore, the local government assessed detached housing value may have some problems to measure the property tax.
  Measuring the fair housing market value is one of the most important factors to assess the property tax of individual property. Otherwise, individuals may pay more or less than the equitable tax because of the incorrect assessment of housing prices.
  This research examined whether significant differences existed among the tax assessments and the market values appraised by the certified appraisers. Paired comparison t-test and regression testing vertical equity was employed in this research. The finding result has a significance between the assessed value and the market value. It means that there are significant differences between the government measures and market values. Therefore, the suggesting result is that people may pay more property taxes than the evaluated price of houses.

목차

Abstract
Ⅰ. 서론
Ⅱ. 주택 과세와 공평성
Ⅲ. 분석 설계
Ⅳ. 분석결과
Ⅴ. 결론
참고문헌

키워드

assessed value market value equitable tax vertical equity