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부동산 거래세로 인해서 경제적인 후생이 감소한다네요
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2020-08-09 08:24
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Empirical evidence on the deadweight loss is obtained from the analysis of real estate transfer taxes in Germany. After a constitutional reform has granted the German states the right to set the local rate of the real estate transfer tax, over the last ten years many states have made use of this discretion and have increased the tax rate - some of them repeatedly. Based on the empirical estimate of the revenue effect of these tax increases, the paper shows that the German experience points to a substantial welfare cost of real estate transfer taxation. The preferred estimate suggests that each additional Euro of revenues raised is associated with an increase of the deadweight loss of about 67 cents.
https://papers.ssrn.com/sol3/papers...
독일 연국 결과네요. 부동산 거래 1 유로 당 약 67센트의 후생 손실이 실증적으로 난다네요
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