@article{ART001046263},
author={Bumung Lee},
title={A Study on the Property Tax Burden According to the Adjustment of Tax Base to the Market Value},
journal={Korea Real Estate Review},
issn={2092-5395},
year={2006},
volume={16},
number={2},
pages={139-162}
TY - JOUR
AU - Bumung Lee
TI - A Study on the Property Tax Burden According to the Adjustment of Tax Base to the Market Value
JO - Korea Real Estate Review
PY - 2006
VL - 16
IS - 2
PB - korea real estate research institute
SP - 139
EP - 162
SN - 2092-5395
AB - This paper make an analysis of the property tax burden according to the adjustment of tax base to market value. Adjustment of tax base to market value depends on the adjustment of official real property price to market value and the application ratio to the tax base. Because data for the adjustment of official real property price to market value is not availabe, this paper use only the application ratio to the tax base.
According to the results of this analysis, property tax burden is increased about 3.1 times and effective property tax rate is doubled to the 2017 year. Therefore, the suggesting result is that the phenomenal rise in the property tax burden is not into reality.
KW - Property Tax Burden;Adjustment of Tax Base to Market Value;Comprehensive Real Estate Tax
DO -
UR -
ER -
Bumung Lee. (2006). A Study on the Property Tax Burden According to the Adjustment of Tax Base to the Market Value. Korea Real Estate Review, 16(2), 139-162.
Bumung Lee. 2006, "A Study on the Property Tax Burden According to the Adjustment of Tax Base to the Market Value", Korea Real Estate Review, vol.16, no.2 pp.139-162.
Bumung Lee "A Study on the Property Tax Burden According to the Adjustment of Tax Base to the Market Value" Korea Real Estate Review 16.2 pp.139-162 (2006) : 139.
Bumung Lee. A Study on the Property Tax Burden According to the Adjustment of Tax Base to the Market Value. 2006; 16(2), 139-162.
Bumung Lee. "A Study on the Property Tax Burden According to the Adjustment of Tax Base to the Market Value" Korea Real Estate Review 16, no.2 (2006) : 139-162.
Bumung Lee. A Study on the Property Tax Burden According to the Adjustment of Tax Base to the Market Value. Korea Real Estate Review, 16(2), 139-162.
Bumung Lee. A Study on the Property Tax Burden According to the Adjustment of Tax Base to the Market Value. Korea Real Estate Review. 2006; 16(2) 139-162.
Bumung Lee. A Study on the Property Tax Burden According to the Adjustment of Tax Base to the Market Value. 2006; 16(2), 139-162.
Bumung Lee. "A Study on the Property Tax Burden According to the Adjustment of Tax Base to the Market Value" Korea Real Estate Review 16, no.2 (2006) : 139-162.
