Core reason for the problem :
Increasing speculation
→ Announced 8.31 Step
with emphasis on holding taxaxtion and
transfer income taxation
Lee's government finds reason of the uprising price of realestate in the inconsistency of supply and demand.
This policy also insists that the restrictions on realestate must be relaxed.
It tries pump-priming by supporting construction ind
Late 1997 after the financial crisis due to interlayer polarization in the labor market share decline, the difficult living and low incomes continue to increase. since 2007 the global financial crisis, rising unemployment, income polarization, deterioration of family income, inflation, Household debt and interest burden due to increased sales of credit by various factors, including difficulties i
tax and regulation often vary by country.
(2)The aim of FTA
The aim of a free trade area is to so reduce barriers to easy exchange that trade can grow as a result of specialization, division of labour, and most importantly via (the theory and practice of) comparative advantage. The theory of comparative advantage argues that in an unrestricted marketplace (in equilibrium) each source of pr
◈부동산 증권화
▶증권화
․금융의 국제화, 자유화와 더불어 80년대 이후 금융분야에서의 Mega Trend중 하나.
․비유동성 금융자산을 수익성있는 자본시장 증권으로 전환시키는 과정 - 특정자산에 유동성 부여
․기존의 대출채권이나 미래 현금흐름을 발생시킬수 있는 자산을 특수목적
tax shield)
상각성 자산에 대하여 회사의 입장에서는 감가상각비에 회사의 법인세 한계세율을 적용한 금액만큼, 주주의 입장에서는 감가상각비에 주주의 소득세 한계세율을 적용한 금액만큼 절세효과가 발생하므로 투자에 따른 수익률이 높아진다.
5) 관리 용이
직접투자는 부동산의 관리와 시