재산세가 가구의 저축행위에 미치는 영향 분석: 세대 간 비교

재산세가 세대별 가구 저축행위에 미치는 영향을 분석했다.

This paper analyzes the impact of property taxes on household savings behavior using fiscal panel data from the 7th to the 14th. The objective is to examine whether property taxes have a significant policy effect in mitigating wealth inequality. Specifically, we focus on intergenerational inequality and use a panel fixed effect model to investigate whether changes in property taxes have different effects on different generations. When we limit the sample to the years 2014-2019, property taxes and comprehensive real estate taxes were found to have a negative impact only on the savings behavior of household heads born after 1974.

Conversely, when including the period of a sharp increase in property taxes as a percentage of GDP (2020-2021), a significant negative correlation was observed in the savings behavior of household heads born before 1964. We interpret these results as supporting the notion that property taxes are a significant policy tool in determining the direction of intergenerational wealth inequality.