2021 年 35 巻 2 号 p. 29-33
It is known that the economic growth rate is high in regions with high migration, both in the world and in Japan. However, Japan's real estate tax system is complex and distorts the optimal allocation of resources. There is an urgent need to build a tax system to achieve efficient resource allocation in the land and housing market, with the declining birthrate and aging population. For that purpose, we must empirically analyze the impact of the tax system on the land and housing markets.