종합부동산세와 정치적 성향에 대한 실증연구*

Abstract

Even after introducing the comprehensive real estate holing tax to reduce housing prices, the increase in housing prices continued increased the number of persons subject to the imposition exceeded 1 million. In Korea, where most household assets are real estate assets, real estate-related taxes are socially and economically important, but empirical studies are difficult to find. This study empirically analyzed the change in individual’s political preference due to the imposition of the tax and the increase in the amount of tax by using the balanced panel data from the National Survey of Tax and Benefit 2016–2021. The empirical results present that the political inclination of the person to whom the property tax was imposed became 1.79 times more conservative. In addition, the political affiliation becomes more conservative even when the amount of tax is increased. However, the analysis could not be diversified as only 1.5% of the sample was subject to the tax. Since this study is the first empirical study related to the tax, it is necessary to derive additional economic, social, and political implications through follow-up studies.