@article{ART001888091},
author={노민지 and Seon-Jong Yoo},
title={A Study on Horizontal and Vertical Equity of Tax Assessment in Land},
journal={The Korea Spatial Planning Review},
issn={1229-8638},
year={2014},
volume={81},
pages={21-33},
doi={10.15793/kspr.2014.81..002}
TY - JOUR
AU - 노민지
AU - Seon-Jong Yoo
TI - A Study on Horizontal and Vertical Equity of Tax Assessment in Land
JO - The Korea Spatial Planning Review
PY - 2014
VL - 81
IS - null
PB - 국토연구원
SP - 21
EP - 33
SN - 1229-8638
AB - All the people are closely related with real estate in living times. Everytime people buy, possess, and sell property, taxes are levied on land in process of acquisition, tenure and transfer. And publically announced price of land is used as tax base. Because publically announced price of land is used as tax base, problem with publically announced price of land cause inequity of right to property. Therefore it is important to analysis equity of publically announced price of land.
In this study, we deal with equity of tax assessment in land by using publically announced price of land and auction assessment of land. By analysing existence of horizontal equity and vertical equity according to ratio study and regression analysis, we found inequity of each region, land use and level of land price.
Based on empirical findings, this study will be used by policy makers and suggest assessment system of land should be reformed.
KW - Tax Assessment;Publically Announced Price of Land;Market Value;Vertical Equity;Horizontal Equity;Ratio Study
DO - 10.15793/kspr.2014.81..002
ER -
노민지 and Seon-Jong Yoo. (2014). A Study on Horizontal and Vertical Equity of Tax Assessment in Land. The Korea Spatial Planning Review, 81, 21-33.
노민지 and Seon-Jong Yoo. 2014, "A Study on Horizontal and Vertical Equity of Tax Assessment in Land", The Korea Spatial Planning Review, vol.81, pp.21-33. Available from: doi:10.15793/kspr.2014.81..002
노민지, Seon-Jong Yoo "A Study on Horizontal and Vertical Equity of Tax Assessment in Land" The Korea Spatial Planning Review 81 pp.21-33 (2014) : 21.
노민지, Seon-Jong Yoo. A Study on Horizontal and Vertical Equity of Tax Assessment in Land. 2014; 81 21-33. Available from: doi:10.15793/kspr.2014.81..002
노민지 and Seon-Jong Yoo. "A Study on Horizontal and Vertical Equity of Tax Assessment in Land" The Korea Spatial Planning Review 81(2014) : 21-33.doi: 10.15793/kspr.2014.81..002
노민지; Seon-Jong Yoo. A Study on Horizontal and Vertical Equity of Tax Assessment in Land. The Korea Spatial Planning Review, 81, 21-33. doi: 10.15793/kspr.2014.81..002
노민지; Seon-Jong Yoo. A Study on Horizontal and Vertical Equity of Tax Assessment in Land. The Korea Spatial Planning Review. 2014; 81 21-33. doi: 10.15793/kspr.2014.81..002
노민지, Seon-Jong Yoo. A Study on Horizontal and Vertical Equity of Tax Assessment in Land. 2014; 81 21-33. Available from: doi:10.15793/kspr.2014.81..002
노민지 and Seon-Jong Yoo. "A Study on Horizontal and Vertical Equity of Tax Assessment in Land" The Korea Spatial Planning Review 81(2014) : 21-33.doi: 10.15793/kspr.2014.81..002
