종합부동산세 논쟁에 대한 평가

보유세제로서 종합부동산세의 문제점과 개선방안을 연구했다.

This thesis examines critically the positive and negative arguments on the Comprehensive Real Estate Holding Tax as a policy to solve the problem of real estate speculation and unearned income in South Korea. The problem is not new to us. It has caused serious troubles about every ten years. The opinions among experts and scholars on the Comprehensive Real Estate Holding Tax, however, are divided extremely. In the context that the positive and negative arguments stand opposite each other, the examination of them conducted throughout the equity and efficiency standards.

Then based on the examination, policy recommendations are suggested such as an amendment to the Constitution, taxation on land separated from building, family pooling taxation to be continued, postponement of tax payment and so on. In the process focuses are on the statistical approach to the supply, demand, real estate holding tax, capital gains tax, and the negative impact of speculative demand. Collection of unearned income from real estate prevents people who hold real estate for speculation from having illegitimate benefits. These would be the root solution of the problem.