법인이 취득하는 주택에 대한 취득세 강화 효과 분석 -정책의 효과 범위와 지속성을 중심으로-

법인 주택 취득세 중과가 주택 취득에 미친 효과를 분석했다.

The system of heavy taxation of acquisition tax for corporations was introduced in July 2020 as a 7.10 measure. However, contrary to the results of previous studies, housing acquisition by corporations has increased again since the implementation of this system. This study aims to analyze the regional scope of the effect and the persistence of the effect of the enhanced housing acquisition tax for corporations. This study decomposes the policy effect through regression analysis as in previous studies, but adjusts the variables of interest and control variables to measure the policy effect of the acquisition tax alone.

In addition, to measure the persistence of the policy effect, the policy effect is measured time series through a VAR model. The results of the empirical analysis show that the heavy tax on the acquisition of housing by corporations has the effect of discouraging the acquisition of housing by corporations both nationally and regionally. In addition, the persistence of the effect of the policy of strengthening the acquisition tax on corporate housing acquisition was measured, and it was found that the effect of the policy on corporate housing acquisition was time-series under the exogenous variable of the reference interest rate.

However, the results confirmed that the policy effect was exhausted over time. The contribution of this study is that it verifies the effectiveness of enhanced taxation on corporate housing acquisition and the persistence of the policy effect through empirical analysis. However, the fact that the acquisition tax is affected by the construction economy in addition to apartments can be considered as a limitation of this study.