부동산 양도소득세제의 평가와 개편방안-주택을 중심으로-

주택 양도소득세제의 현황을 평가하고 개편방안을 제시했다.

Capital gains tax on real properties in Korea has changed a lot since its introduction to achieve the various policy objectives. However, stabilizing the price of real estate by leving taxes on capital gains has not succeeded mainly because the government attached too much on the speculative forces. This paper focuses on the current situation of housing taxes and raises problems and provide the possible policy suggestion. First, the current capital gains tax on housing must be more focused on the tax exemption on the basis of the length of residence.

Second, taxation on the nominal income from inflation, which is only used in the capital gains tax system must be abolished Third, the annual tax multiplied years method should be adapted to the current tax system. Lots of ways from the low tax rate on the long-term capital gains used in USA to the annual tax multiplied years method used in France can be adapted to ease the bunching effect. The special deduction for long-term holding of real estate aims to mitigate the bunching effect by balancing tax burden between long and short term possession and suppress the reap estate speculations. However, the upward adjustment of the special deduction is likely to strengthening the lock-in effect.

In addition to strengthening the lock-in effect instead of activating the transaction of real estate, the benefit of the special deduction is limited to the specific area.