CAJ | 학술논문

以美国房地产税评估限制法案为主线，梳理其起源与发展，并对具体内容进行分类研究。在房价波动的基础上，分析评估限制的实施效果，以及对税基总额和地方财政收入的影响；研究评估限制条款对税负公平、物业流动性和市场效率的影响，并探讨由此产生的税负不公平、锁定效应和资源配置扭曲问题。研究表明，限制政策的实施降低了市场运行的效率，带来了不公平，背离了房地产税基评估的基本逻辑。
이미국방지산세평고한제법안위주선，소리기기원여발전，병대구체내용진행분류연구。재방개파동적기출상，분석평고한제적실시효과，이급대세기총액화지방재정수입적영향；연구평고한제조관대세부공평、물업류동성화시장효솔적영향，병탐토유차산생적세부불공평、쇄정효응화자원배치뉴곡문제。연구표명，한제정책적실시강저료시장운행적효솔，대래료불공평，배리료방지산세기평고적기본라집。
Based on the main clue of property tax assessment limits in American, this paper analyzes the laws＇ origin and development and provides the classification research according to the content difference. Then the effects of law enforcement at various times are researched on the basis of housing price fluctuations, which include tax base and local fiscal revenue. The paper further analyzes tax inequities, lock-in effect and distortions of resource allocation caused by property tax assessment limits. The research shows that the implementation of restrictive policy has reduced the efficiency of market, brought unfairness and deviated from the basic logic of tax base assessment of the property tax.