賃貸住宅の質を向上させる税制
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概要
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In Japan, the ratio of vacant houses to the existing houses is now 12.2%. This is a sufficient number of houses. Thus focus of the housing policy in our region need to be on the quality of houses. However, there are rare papers in economics about housing policies to improve the quality of houses. Especially, there is no research on tax system about the quality of housing. We analyze tax system to improve the quality of rental housing which is needed in our region. There are cases that the investment to raise the quality of rental housing are not profitable as was shown in the other researchers work, that is, there are cases that investment is costly and rent do not go up by investment as much as increment in cost to raise the quality of rental housing. In this paper, first, we develop a stock-flow model of rental housing including tax system, in which demand for houses with a certain quality (a bundle of characteristics) equals houses supplied with that quality. Second, we show the method to check whether investments to improve the quality of houses are profitable or not. Third, if the investment is not profitable, we propose a tax system to complement that to raise the quality of rental housing. Fourth, we propose the requirements for such a tax system i.e. concrete conditions using the model. Fifth, we show the economic effects of the tax system. Sixth, we provide examples to apply such a tax system, that includes earthquake-proof investment for wooden apartment buildings and reinforced steel framed condominium housing. The earthquake-proof investment for wooden apartment buildings was proved to be not profitable by the other researchers work. We prove empirically that earthqualce-proof investment for reinforced seel framed condominiums is not profitable, which shows the need for the tax system proposed in this paper. Seventh, we show the way to find out cases to apply this tax system.JEL Classification: R31, H25
- 日本地域学会の論文