부동산 경기변동에 따른 부동산 정책 변천과정에 대한 역사적 고찰 - 조세정책을 중심으로 -

초록

This study is for suggesting a system of establishing consistent policy by arranging a real estate policy of each real estate business cycle. For arranging a real estate policy of each real estate business cycle, first, based on fluctuation rate of land price, cycles are divided into three cycles- the first cycle(~1986), second cycle(1986~1998), and the third cycle(1998~the present)- and the expansions and contractions are separated by figuring out the peaks and troughs. Overall, most policies were for relieving the shock of the expansions and contractions by the process of business cycles, but some of the policies weren't consistent because of the effect of the regime, etc. The tax policies about a business fluctuations are enforced by means of the consistent shock absorber to control the range of fluctuation in that the business cycle is natural and the economy grows over business fluctuation, therefore a consistent policies are needed within a principles of a market won't be injured such as a central and a local government's tax policies related real estate have to be adopted for reducing real estate business overheating in expansion period and have to be adopted for stimulating real estate business in contraction period, etc. Thus, this study is for suggesting theoretical basis to prepare consistent policy for market conditions in the future by arranging real estate policies of each business cycle in the past economic conditions.

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