지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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This paper analyse the horizontal and vertical inequity in property assessment applied to real transaction data in 2011 using ratio study techniques and regression methods. Especially, I apply quantile regression approach in order to overcome the limitation of traditional regression methods considering conditional mean. Empirical results are as followings. First, ratio study suggests that assessment level is about 70 percents and no evidence of horizontal and vertical inequity exists in the view of COD and PRD. Second, There exists progressive vertical inequity in most Gu, as a contradiction to land and single-family residential property showing regressive vertical inequity. Finally, there are mixed cases of no evidence, regressive and progressive in vertical inequity as the results of quantile regression. I could conclude that the government must reform assessment system as introducing ratio study and various tests to detect horizontal and vertical inequity.
목차
등록된 정보가 없습니다.
참고문헌 (30)
참고문헌 신청
Allen. M. / 2002 / Identifying Determinants of Horizontal Property Tax Inequity : Evidence from Florida / Journal of Real Estate Research 24 (2) : 153 ~ 164
Bell, E.J. / 1984 / Administrative Inequality and Property Assessment: The Case for the Traditional Approach / Property Tax Journal 3 (2) : 123 ~ 131
Benson, E.D. / 1997 / Vertical Equity in the Taxation of Single-Family Homes / Journal of Real Estate Research 14 (3) : 215 ~ 231
Birch, J. W. / 1990 / Adjusting for Vertical Inequity in Property Assessment / Property Tax Journal 9 (3) : 197 ~ 211
Birch, J.W. / 2004 / Vertical Inequity in Property Taxation: A Neighborhood Based Analysis / Journal of Real Estate Finance and Economics 29 (1) : 71 ~ 78
Bell, E.J. / 1984 / Administrative Inequality and Property Assessment: The Case for the Traditional Approach / Property Tax Journal 3 (2) : 123 ~ 131
Benson, E.D. / 1997 / Vertical Equity in the Taxation of Single-Family Homes / Journal of Real Estate Research 14 (3) : 215 ~ 231
Birch, J. W. / 1990 / Adjusting for Vertical Inequity in Property Assessment / Property Tax Journal 9 (3) : 197 ~ 211
Birch, J.W. / 2004 / Vertical Inequity in Property Taxation: A Neighborhood Based Analysis / Journal of Real Estate Finance and Economics 29 (1) : 71 ~ 78
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