주택 공시가격 평가에 대한 형평성 분석

초록

This study examines how the distribution of assessment ratios change from the perspective of vertical and horizontal equity as housing prices increase in Korea. To this end, this study uses a nonparametric quantile regression model for analysis. According to the empirical results, I did not observe the horizontal and vertical inequity in the assessment ratios in 2014, but in 2017, assessment ratios progressively hindered the vertical equity, and the horizontal inequity is observed for lower-priced properties. Meanwhile, the horizontal inequity by the type of housing was greatly hindered in 2014, although it was shown to be improved in 2017. The results show that it is vital to reduce vertical and horizontal inequity for the assessment practice.

키워드