재산과세의 실효세율에 관한 연구-종합부동산세제를 중심으로-

종합부동산세제를 중심으로 재산과세의 실효세율과 세 부담을 분석했다.

In this paper, we evaluate the government's reform proposal for real estate taxation in 2008 that consist of rate reduction and various special deductions to reduce tax burden. First, we calculate the effective tax rates with updated data to measure the exact tax burden. Second, we estimate the revenue change using ‘baseline’ standard that more accurately reflects foregone revenue loss due to tax proposal. We compare it to the government’s estimate that uses ‘previous year’ standard, and find that the government’s number underestimates the cost of the proposal.

We also show that the government’s proposal is likely to worsen sub-governments’ structural deficit problem, since it inadequately compensate the resulting decrease in grants.