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상가임대료 인하 세제지원의 경제적 효과: 소상공인 상가임차료에 미친 영향을 중심으로
권성준 ( Sungjoon Kwon ),최인혁 ( Inhyuk Choi ),강성훈(논평),문윤상(논평) 한국금융연구원 2023 한국경제의 분석 Vol.29 No.3
In March 2020, the tax credits for commercial property owners reducing rent (hereafter, “rent reduction credit”) were introduced to alleviate the rent burden of small business owners who were struggling due to the spread of COVID-19. This paper studies the current status of the rent reduction credit, and analyzes its impact on the rent burden of small business owners. Using data from the Surveys on Actual State of Small Businesses and SMEs, we perform difference-in-differences and first-difference analysis, and find no statistically significant rent reduction effects for small business owners. This is attributable to the fact that less than 10% of commercial property owners claimed the rent reduction credit. In fact, the rent of small business owners in 2020 decreased compared with that in 2019, which is mainly due to the drop in the demand of commercial property rent market. Based on these findings, this study proposes the gradual abolition of the rent reduction credit. At the same time, the need to improve the effectiveness of Article 11 (Right of Claim for Increase or Decrease of Rent) of the Commercial Building Lease Protection Act is emphasized.
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