재산세 납세자 보호를 위한 정책수단: 북미 주택보유세를 중심으로

북미 주택보유세의 납세자 보호 정책수단을 검토했다.

Property tax on houses attracts strong interests from various perspectives in the academic literature. Nevertheless, it is surprising that there exists very limited research from the taxpayers’ perspective. In order to implement policy tools or instruments, moreover, policy makers seem to require complete and thorough knowledge of individual policy tools or instruments. As consequence, this study examines policy tools or instruments in order to protect taxpayers in the housing market.

By reviewing cases in countries in North America where individual local authorities have autonomous power over housing taxes, this study proposes policy implications of property tax tools or instruments, each of which can be considered in Korean tax system. Recently, in particular, the Ministry of the Interior and Safety (2022) proposed a direction to reduce housing tax burdens in the housing market. Therefore this study is consistent with recent directions of economic policy and proposes policy implications of protecting propety tax payers and of improving tax payment ability for housing tax payers.