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@article{ART001045059},
author={Sungkyu Park},
title={A Study on the Vertical Equity of Land Tax Base},
journal={Korea Real Estate Review},
issn={2092-5395},
year={2005},
volume={15},
number={2},
pages={67-87}

TY - JOUR
AU - Sungkyu Park
TI - A Study on the Vertical Equity of Land Tax Base
JO - Korea Real Estate Review
PY - 2005
VL - 15
IS - 2
PB - korea real estate research institute
SP - 67
EP - 87
SN - 2092-5395
AB - This study is purposed to empirically elucidate that laying land tax doesn't keep the principle of fair taxation. We introduce various methodology to verify such that examining the notions of equity in real property tax and specially the existing definition of vertical equity. There are the dual systems of laying property tax of real property, an assessment for tax-base and the imposition of taxes. So we are concentrated on the problem of vertical equity in the land assessment. According to the empirical analysis of using Seoul's officially announced land price data, We could find out regressive inequity in the land assessment. This study could show that we should try to have equity in the land assessment in spite of this study's limitation.
KW - land assessment;land tax;tax base;vertical equity
DO -
UR -
ER -

Sungkyu Park. (2005). A Study on the Vertical Equity of Land Tax Base. Korea Real Estate Review, 15(2), 67-87.

Sungkyu Park. 2005, "A Study on the Vertical Equity of Land Tax Base", Korea Real Estate Review, vol.15, no.2 pp.67-87.

Sungkyu Park "A Study on the Vertical Equity of Land Tax Base" Korea Real Estate Review 15.2 pp.67-87 (2005) : 67.

Sungkyu Park. A Study on the Vertical Equity of Land Tax Base. 2005; 15(2), 67-87.

Sungkyu Park. "A Study on the Vertical Equity of Land Tax Base" Korea Real Estate Review 15, no.2 (2005) : 67-87.

Sungkyu Park. A Study on the Vertical Equity of Land Tax Base. Korea Real Estate Review, 15(2), 67-87.

Sungkyu Park. A Study on the Vertical Equity of Land Tax Base. Korea Real Estate Review. 2005; 15(2) 67-87.

Sungkyu Park. A Study on the Vertical Equity of Land Tax Base. 2005; 15(2), 67-87.

Sungkyu Park. "A Study on the Vertical Equity of Land Tax Base" Korea Real Estate Review 15, no.2 (2005) : 67-87.