Housing taxation in the Nordics: efficiency and equity

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In many countries, owner-occupied housing enjoys a tax-favoured status relative to rental housing and many other forms of wealth. I first use simple examples to illustrate why the tax status of owner-occupied housing relates crucially to the tax treatment of the so-called imputed rent and mortgage interest expenses. I then discuss other issues related to capital income taxation as well as property taxation and housing market transaction taxes against basic principles of good taxation, referring to tax policies in the Nordic countries. I also discuss the connection between certain macroprudential policies and housing taxation.
Original languageEnglish
JournalNordic Economic Policy Review
Pages (from-to)126-146
Number of pages21
Publication statusPublished - 2021
MoE publication typeA1 Journal article-refereed

Fields of Science

  • 511 Economics
  • housing
  • taxation

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