지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
Land is naturally given (not man-made) and its supply is fixed. Thus, land holders are not entitled to the absolute and exclusive right to their possession on land unlike in the cases of other commodities and properties. Accordingly, many capitalist countries maintaining the system of private ownership of land have implemented various policies recognizing publicity of land.
Since the article concerning publicity of land was first introduced to the Constitution of Korea in 1962, it has been revised two times and finally reached to the current mature status in 1987. Land tax is known to enhance publicity of land by restricting profitability on land possession. It consists of capital gains tax on land, land holding tax, and charges on land. Among these, land holding tax is the most effective measure, which obviates unearned income from land without causing harmful side-effects to the economy.
It was since the 1970s when land holding tax was used as a measure against speculation as well as excessive possessions on land. Initially, the state levied heavy tax especially on land for non-business use owned by the firms, vacant land, land for golf courses and luxury amusement etc., and later on it introduced progressive taxation on total land holdings per capita or per household in addition.
From the 1970s until the Roh Moo-hyun administration, the Korean governments tried to strengthen land holding tax, though not always successful. Among these, the Roh Moo-hyun administration was most successful. It promoted publicity of land by strengthening real estate holding tax with the greatest enthusiasm in the modern Korean history. In contrast, the current Lee Myung-bak administration nullified effective measures of its predecessor, and completely moved away from the long-term trend of strengthening land holding tax and publicity of land. This paper urges the restoration of the policy to reinforce land holding tax in more sophisticated ways. It will benefit the country with additional revenues, which could be used to finance the establishment of universalistic welfare system in Korea.
Since the article concerning publicity of land was first introduced to the Constitution of Korea in 1962, it has been revised two times and finally reached to the current mature status in 1987. Land tax is known to enhance publicity of land by restricting profitability on land possession. It consists of capital gains tax on land, land holding tax, and charges on land. Among these, land holding tax is the most effective measure, which obviates unearned income from land without causing harmful side-effects to the economy.
It was since the 1970s when land holding tax was used as a measure against speculation as well as excessive possessions on land. Initially, the state levied heavy tax especially on land for non-business use owned by the firms, vacant land, land for golf courses and luxury amusement etc., and later on it introduced progressive taxation on total land holdings per capita or per household in addition.
From the 1970s until the Roh Moo-hyun administration, the Korean governments tried to strengthen land holding tax, though not always successful. Among these, the Roh Moo-hyun administration was most successful. It promoted publicity of land by strengthening real estate holding tax with the greatest enthusiasm in the modern Korean history. In contrast, the current Lee Myung-bak administration nullified effective measures of its predecessor, and completely moved away from the long-term trend of strengthening land holding tax and publicity of land. This paper urges the restoration of the policy to reinforce land holding tax in more sophisticated ways. It will benefit the country with additional revenues, which could be used to finance the establishment of universalistic welfare system in Korea.
목차
들어가는 말 : 토지의 특수성과 공공성
1. 대한민국 헌법에 드러난 토지공개념 정신
2. 토지 자본이득세와 토지 관련 부담금의 불로소득 환수효과
3. 해방 후 토지보유세 제도의 변천
맺음말 : 대안을 찾아서
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UCI(KEPA) : I410-ECN-0101-2012-905-004312377