양도소득세 비과세제도의 개선방안에 관한 연구

주택 보유 수에 따른 차등과세 문제와 양도소득세 개선안을 제시한다.

This study suggests a scheme to improve the problems with differential taxation according to the number of houses owned. To solve such problems, this study suggests relative capital gains deduction plan. Relative capital gains deduction plan is to levy tax on the gains over the average growth rate of national housing prices or the average rate of inflation regardless of the number of houses owned. It is obvious that the plan proposed in this study is an outstanding scheme on the tax theory and housing policy. Yet tax resistance is expected because it will be taxed on households which has not been subject to taxation.

The government, therefore, needs to work out ways to tame down tax resistances, including publicizing its goodwill and at the same time to push to adopt an alternative scheme to the current non-taxation scheme for one house per one household.