소형주택 임대사업자에 대한 세액감면의 효과성 연구

Abstract

This study analyzed the effectiveness of tax reduction for small-sized rentaloperators as one of the government’s policies related to the rental housingmarket. The policy goal of the tax cut for them is to stabilize the supply oflease housing and rental prices by increasing the number of registrations ofsmall house rental operators. First, DID(Difference in Difference) analysis was conducted to analyze whetherthe tax reduction increased the number of registrations of small house rentaloperators. Next, homogeneity tests were carried out to analyze if the tax reductionstabilized the rental prices for small-sized houses. The results show that itincreased the number of registrations and stabilized rental prices in small-sizedleasing house market. This study confirmed that the government’s policy goal is achieved by tax cut. However, since reductions such as this policy lead to a reduction in governmentrevenues, there is a need to examine whether the policy should be sunset ornot after a thorough review of various policies that can achieve the same goal.