文章基本信息

标题：The Estimation of Property Tax Capitalisation in the Korean Taxation Context
本地全文：下载
作者：Hyung Min Kim ; Kyoung-Seok Jang ; Youn-Kyoung Hur 等
期刊名称：Current Urban Studies
印刷版ISSN：2328-4900
电子版ISSN：2328-4919
出版年度：2013
卷号：01
期号：04
页码：110-116
DOI：10.4236/cus.2013.14012
语种：English
出版社：Scientific Research Publishing
摘要：The difference between public services and property tax rates is capitalised into home values. The aim of this research is to estimate the property tax capitalisation rate under a different taxation context of Korea, using a repeat sales method with short-term data on housing prices and estimated tax payments. In the operation of the property taxation, there is complexity that needs to be considered in the estimation of the property tax capitalisation rate. In this research, 32,101 apartment samples in Seoul are used for the analysis. Given these unique institutional circumstances, as a result of the analysis, the property tax capitalisation rate in Seoul was between 73.7% and 82.8% in the analysis periods.
关键词：Housing Prices; Property Tax; Gross Real Estate Tax (GRET); Capitalisation; Repeat Sales Model