재정비촉진사업에서의 재원조달기법에 관한 소고

• 영문명: Applying Tax Increment Financing and ABS to Urban Renewal Project
• 발행기관: 한국주거환경학회
• 저자명: 김주영(Kim, Ju-Young) ∙ 정성훈(Jeong, Seong-Hoon)
• 간행물 정보: 『주거환경(한국주거환경학회논문집)』住居環境 제7권 제1호 (통권 제11호), 121~131쪽, 전체 11쪽
• 주제분류: 사회과학 > 지역개발
• 파일형태: PDF
• 발행일자: 2009.06.30

영문 초록

TIF(Tax Increment Financing) has been extensively used a useful tool to revitalize urban renewal project. There are several researches concerning TIF and they focus on two aspects. The f irst one i s estimating revenes after the adoption of TIF. The Second one is usually to handle institutional f indings in adopting TIF. Prior researches has not much considerations about relistic problems like boundary of TID(Tax Increment District), t he s cope o f taxes that u sed in T IF, other issues l ike regional d evelopment. Our research explores to introduce two financing tools as urban renewal project. Similar to prior researches TIF have a limited effect as a financing urban renewal project. Instead of TIF, standard alone trust can be a more stable tool in financign redevelopment project. Because of our tax system, TIF have a limited effect as a financing tool. Compared with TIF, ABS(Asset Backed Securities) can be issued on tax revenues and apartment sales revenues so it can be a more stable method finaincing in urban renewal project.

목차

Ⅰ. 연구의 목적

II. 선행연구 분석

III. 제도도입에 따른 쟁점분석

Ⅳ. 재정비촉진지구내 재원조달 방안으로서 TIF와 ABS

Ⅴ. 결론

참고문헌

초록

키워드

조세증가재정 자산유동화증권 도시재정비사업 Tax Increment Financing ABS Urban Renewal Project