보유세 징수와 용적률 규제완화가 주택부문의 형평성과 비효율성에 미치는 효과 비교

Translated title of the contribution: Comparing the Effects of Property Tax and Floor Area Ratio Regulation on Housing Affordability and Efficiency

Hyok Joo Lee

Research output: Contribution to journalArticlepeer-review

Abstract

We compare the efficiency and equity impacts of fiscal instruments and the deregulation of floor area ratios (FARs) in the Seoul metro area. The fiscal instrument is combinations of property tax and housing subsidy whose recipients are renters and/or property owners. Because of the regional economy-wide effect of the instruments, we simulate the policy impacts using the computable general equilibrium spatial model. The analysis shows that when suitably designed the deregulation is far more effective in improving efficiency and equity in the housing sector. In one scheme, for example, the benefits of deregulated FARs accruing to renters are 5.2 to 7.9 times larger than that of the fiscal packages with almost zero efficiency gain in the metro economy. The near-zero efficiency gain arises from the fact that the tax and subsidy scheme merely redistributes incomes, while leaving out a blatant shortage of housing in the metro area.
Translated title of the contributionComparing the Effects of Property Tax and Floor Area Ratio Regulation on Housing Affordability and Efficiency
Original languageKorean
Pages (from-to)137-152
Number of pages16
Journal국토계획
Volume56
Issue number5
DOIs
StatePublished - Oct 2021

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