한국에서 LIHTC(저소득주택세액공제) 프로그램 도입에 대한 연구
A Study on the Introduction of the LIHTC Program in Korea
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대부분의 국가에서 주택문제를 경험하고 있으며, 사회복지정책의 일환으로서 저소득층을 위한 적정한 임대주택을 공급하기 위해 노력하고 있다. 한국에서는 그동안 주택을 확대 공급함으로써 주택문제를 해결하려고 하였으며, 이런 노력 결과 주택보급률은 전반적으로 상승하였다. 그러나 이들 정책은 정부의 직접 통제를 통하여 이루어짐에 따라 비효율적 자원배분 등을 가져 왔으며, 무엇보다도 이들 정책의 주요 목표가 저소득층 보다는 중상위 계층에게 있다는 문제점을 안고 있었다. 본 논문에서는 한국의 저소득층의 주택문제의 해결의 한 방안으로 미국에서 일반적으로 운용하고 있는 LIHTC(저소득층주택세액공제)프로그램의 도입방안에 대해 연구했다. LIHTC 프로그램은 저소득 임대주택에 투자하는 자금에 대해 세액공제를 해주는 간접적 정부보조 정책으로서, 이 프로그램이 도입될 경우 최소한의 정부개입으로 시장임대료 이하의 수준으로 임대주택을 확대 공급할 수 있으며, 한국의 주택금융 시스템이 더 경쟁적, 시장 지향적으로 발전할 수 있고 세액감면의 후생효과를 통해 저소득 입주자 및 투자자의 후생을 증대할 수 있을 것으로 기대된다.
Abstract
Nowadays many nations in the world make much effort to provide affordable rental housing to their low-income people as asocial welfare policy. Korea also had supplied affordable housing such as Permanent Rental Housing, National Rental Housing, and Public Rental Housing. However, the Korean housing policies have not focused on the neediest people; instead, the policies have been directed at the provision of new housing at stable prices for middle-income households. In the U.S., there are various kinds of affordable housing programs, but the Low Income Housing Tax Credit (LIHTC) Program is considered to be one of the most important tools for providing affordable housing to lower- and moderate-income households. This program is an indirect federal subsidy used to finance low-income housing. Eligible taxpayers receive the subsidy by claiming a tax credit on their federal income tax returns. If the LIHTC program is introduced in Korea, it will offer the following benefits. First, the LIHTC program can foster increased affordable rental housing targeting towards the low-income people by offering residents below market-rates with a minimum of government intervention. Second, the Korean housing finance system will be more competitive, market-based, and finance-focused. Third, this program can improve the welfare of both occupants and individuals through welfare improvement of tax benefits.
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