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The Effects of Real Estate Taxation System on the Real Estate Investment Behavior and Performance

부동산세제의 부동산투자행동 및 성과에 대한 관련성

  • Received : 2012.07.06
  • Accepted : 2012.07.22
  • Published : 2012.07.31

Abstract

This study inquires into what effect the tax burden of investors, for typical taxes related to real estate investment; acquisition tax, comprehensive real estate holding tax, and transfer income tax, might have on the real estate investment behaviors; the purpose of long-term investment. These real estate investment behaviors have been analyzed to see how much they affect investment performance such as realized compound yield. This study model, which considers the fact that the choice of investment behavior for the degree of tax burden of investors may lead to different results in real estate investment, is expected to be an effective decision-making tool for investment.

Keywords

Real Estate Taxation System;Acquisition Tax;Property Tax;Transfer Income Tax;Purpose of Long-term Investment;Realized Compound Yield

Acknowledgement

Supported by : 광운대학교