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학술저널
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한국공법학회 공법연구 공법연구 제32집 제4호
발행연도
2004.3
수록면
383 - 404 (22page)

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Last couples of years, real estate's prices have surged by 11.2% per year. In order to stabilize sky-high housing prices, the government has decided to impose a heavy economic burden on multiple-home owners and create more luxurious residential complexes. It will also Introduce a legislation, under which all housing transactions in speculation-prone zones are to be reported to local governments upon finalizing contracts, a move seen as the precursor to controlling property use.Under a new set of anti-speculation measures, those who own three or more houses will face the maximum tax rate of 82.5 percent on capital gains they accrue through the sale of properties, including 75 percent of capital gains taxes and local taxes. The capital gains taxes will also be raised up to 51 percent in the country's 53 high-speculation zones from the current range of 9-36 percent.The government has also decided to introduce an aggregate real estate taxation system from 2005, a year ahead of the original schedule. Under the system, property taxes for individuals are levied on their ownership of all land, homes and other buildings on a cumulative basis. These changes come amid growing criticism that rampant property speculation is partly attributable to the current holding tax rate, which is comparatively lower than those of other advanced countries.The drastic tax hikes are aimed at promoting the role of real estate as a program for the public good, and keep properties from being used as a speculative tool. However, most scholars admitted to possible resistance from taxpayers, who are largely blameless of property speculation. Thus, the government will try to minimize effects on most households who have nothing to do with property speculation.

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AbstractⅠ. 문제의 제기Ⅱ. 부동산시장의 동향과 대처방안Ⅲ. 2001년 이후 부동산 가격 상승의 원인 및 배경과 대처방안Ⅳ. 주택투기의 폐해와 억제책Ⅴ. 결어《참고문헌》

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