연구보고서 22-13 공시가격 현실화가 주택시장에 미친 영향 : 보유세, 매매가격 및 임대가격, 주택 보유에 미친 영향을 중심으로

Abstract

Ⅰ. 서론

Ⅱ. 제도 현황 1. 공시제도 도입과 현실화 2. 주택가격 공시제도 3. 공시가격 현실화 계획(2020)

Ⅲ. 선행연구 1. 공시가격 관련 선행연구 2. 보유세 부담의 영향에 관한 연구

Ⅳ. 실증분석 1: 공시가격 현실화율 현황 1. 공시가격 현실화율 2. 가격대별 공시가격 현실화율 3. 동일 가격대의 공시가격 현실화율 분포 4. 공시가격 현실화율 소결

Ⅴ. 실증분석 2: 공시가격 현실화가 주택시장에 미친 영향 1. 공시가격 현실화가 주택매매가격에 미친 영향 2. 공시가격 현실화가 전세가격에 미친 영향: 보유세 부담의 전가 3. 보유세 부담이 소유주택 수에 미친 영향 4. 공시가격 현실화가 보유세(재산세) 부담에 미친 영향

Ⅵ. 요약 및 정책시사점 1. 실증분석 결과 요약 2. 정책시사점 및 제언

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부록