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서울시 공동주택 공시가격 평가의 형평성에 관한 연구

Horizontal and Vertical Equity in Property Assessment in Seoul

임재만
한국부동산분석학회 (Korea Real Estate Analysts Association(Kreaa))|2013.06|부동산학연구 (Journal of the Korea Real Estate Analysts Association)|제19권 제2호|pp. 37-56

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참고문헌

키워드

수평적 형평성horizontal equity비율연구부동산 과세평가수직적 형평성ratio studyproperty assessmentvertical equity
주제분류경제학

초록

This paper analyse the horizontal and vertical inequity in property assessment applied to real transaction data in 2011 using ratio study techniques and regression methods. Especially, I apply quantile regression approach in order to overcome the limitation of traditional regression methods considering conditional mean. Empirical results are as followings. First, ratio study suggests that assessment level is about 70 percents and no evidence of horizontal and vertical inequity exists in the view of COD and PRD. Second, There exists progressive vertical inequity in most Gu, as a contradiction to land and single-family residential property showing regressive vertical inequity. Finally, there are mixed cases of no evidence, regressive and progressive in vertical inequity as the results of quantile regression. I could conclude that the government must reform assessment system as introducing ratio study and various tests to detect horizontal and vertical inequity.

Abstract

This paper analyse the horizontal and vertical inequity in property assessment applied to real transaction data in 2011 using ratio study techniques and regression methods. Especially, I apply quantile regression approach in order to overcome the limitation of traditional regression methods considering conditional mean. Empirical results are as followings. First, ratio study suggests that assessment level is about 70 percents and no evidence of horizontal and vertical inequity exists in the view of COD and PRD. Second, There exists progressive vertical inequity in most Gu, as a contradiction to land and single-family residential property showing regressive vertical inequity. Finally, there are mixed cases of no evidence, regressive and progressive in vertical inequity as the results of quantile regression. I could conclude that the government must reform assessment system as introducing ratio study and various tests to detect horizontal and vertical inequity.

참고문헌 (41)

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