부동산보유세 과세 범위 변동이정치적 지지율에 미친 영향

This study focuses on analyzing the impact of the expansion of the tax base and changes in tax rates for property taxes on the political support for the ruling party. While previous research has primarily examined the imposition of indirect taxes and public responses, there has been relatively little exploration into how direct taxes like property taxes affect political approval ratings. In this paper, the empirical analysis concentrates on the changes in property tax rates under the Moon Jae-in administration, specifically the actualization of officially assessed values and adjustments in tax rates across different brackets and tax bases. The results indicate that increases in property taxes, especially for owners of up to two properties, have led to a decline in political support, a trend that has intensified alongside rising property prices. The findings suggest that adjustments in real estate policy are directly linked to political stability and could significantly inform policymakers on the importance of tax rate adjustments and the management of the sensitivity of tax policies.