差等負擔 財産稅(土地稅)의 一般勻衡效果 分析

차등부담 토지재산세의 일반균형 효과를 분석한다.

The conventional analysis in the classical vein goes as follows. The supply of structures is perfectly elastic and the supply of land perfectly inelastic. Thus, the portion of the property tax which falls on structures is borne by the renter, while the portion of tax which falls on land is borne by the landowner. The basic conclusion about the overall incidence of the property tax, however, is that the extent to which the burden falls on landlords depends upon whether land is in inelastic supply and/or whether there are differentials between different locations in the rate of property taxation.

This paper analyses the differential incidence only of a land tax in order to attempt at answering the basic questions arising in the event of a sharing of a property tax burden, first setting up the framework of the model, second, performing comparative statics of the model and indicating the general equilibrium effects of a change in tax rate and finally identifing the factors which influence the pattern of differential incidence. The component of the property tax on structures is likely to be borne completely by consumers given a perfectly elastic supply of structures.

Concludingly the basic conclusion is that the pattern of elasticity of substitution between land and the composite private goods in the utility function of residents. In particular, uniform incidence is a special case when the elasticity of substitution is unity. Otherwise, the relative burden on landowners increases(of decreases) as the periphery is approached, depending upon whether the elasticity of substitution is greater (or less) than unity.