지니계수를 이용한 토지 과세평가 불평등도 실증분석

An Empirical Analysis on the Inequality of Tax Assessment using the Gini Coefficient in the Land Taxation

1. CONTENTS (1) RESEARCH OBJECTIVES The purpose of this study is to verify inequality of tax assessment in and taxation. (2) RESEARCH METHOD Ths study is focused on empirical analysis of inequality of tax assessment. The data for this analysis are collected from the public land registeration. We know sales price and public price from the public land registeration etc. Ths study uses the inequality measurement, especially Tax Assessment Gini Coefficient. (3) RESEARCH FINDINGS According to the empirical analysis of Tax Assessment Gini Coefficient usmg the Seoul Songpa district's & Kangbuk district's officially delt land sales price data, we could find out to deepen inequality of tax assessment in '2000 year than '2006 year and relatively inequality of tax assessment in Kangbuk district than Songpa district. 2. RESULTS TIUs study offers that we calculate Tax Assessment Gini Coefficient using the SAR(Sales price!Assessment Value) and find out to weaken or deepen the inequality of tax assessment. In addition, Tax Assessment Gini Coefficient using the officially delt land sales price data supplies the various interpretation with mean etc.