양도소득세와 취,등록세 개편이 주택거래에 미친 영향에 관한 연구 -서울 강남지역 사례를 중심으로-

양도소득세와 취·등록세 개편이 서울 강남 주택거래에 미친 영향을 분석했다.

This essay is to study on the effect of the capital gains tax and acquisition & registration tax reforms that have been implemented to stabilize the real estate market. The aims of this essay is to lay the foundation for a more desirable policy making of the real estate taxation and to give the direction of the policy improvement in the future. According to empirical study, the volume of Housing Transactions in Kangnam Region of Seoul has been greatly influenced by regional population, index of industrial product, housing construction performance in Seoul, House Sales Price Index, interest rate, price earnings ratio, transfer tax reform etc.

Therefore, these economic and political variables will be considered properly to revive the Housing Transaction. Also, this empirical study has been showed that capital gains tax reduction was been more effective than acquisition & registration tax reduction to revive the Housing Transaction.