취득세 중과 조치가 주택시장에 미치는 영향

취득세율 차등 적용이 주택시장에 미친 영향을 분석했다.

The purpose of this study is to empirically analyze the policy effect on the impact of the differential application of the acquisition tax rate implemented on July 10, 2020 on the housing market. In order to analyze the effect of the differential acquisition tax rate, apartments in Anseong City were divided into ‘apartments with a declared value of 100 million won or more, which have a high acquisition tax rate’ and ‘apartments with a declared value of less than 100 million won, which have a low acquisition tax rate’.

As a result of the analysis using interrupted time-series analysis, it was confirmed that the price increase rate of apartments under 100 million won was higher than that of apartments over 100 million won.

In order to confirm the effect of the policy of raising the acquisition tax rate in areas with and without favorable development conditions, DID and DDD analysis was conducted for an apartment in Jinsari, Anseong, with favorable development conditions, and Booyoung apartment in Segyo-dong, Pyeongtaek, where there was no favorable development As a result of DID analysis, it was found that in Jinsari Anseong, the difference in the price and transaction volume of apartments with more than 100 million won and less than 100 million won was narrowed after the implementation of the differential acquisition tax rate policy.

In Segyo-dong, Pyeongtaek, it was confirmed that the differential acquisition tax rate policy lowered the transaction volume of apartments with more than 100 million won compared to apartments with less than 100 million won, but the effect on apartment prices could not be confirmed. As a result of DDD analysis, the 7.10 policy had an effect on price, but no effect on trading volume could be confirmed.

If the purpose of raising the acquisition tax rate is to prevent overheating of the real estate market by reducing real estate prices and transaction volume, and to reorganize the market into a market centered on real demand, this study confirmed that the method of not making exceptions to the policy is a more effective method.