Housing taxation in the Nordics: efficiency and equity

Tutkimustuotos: ArtikkelijulkaisuArtikkeliTieteellinenvertaisarvioitu

Abstrakti

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.
Alkuperäiskielienglanti
LehtiNordic Economic Policy Review
Vuosikerta2021
Sivut126-146
Sivumäärä21
ISSN1904-4526
TilaJulkaistu - 2021
OKM-julkaisutyyppiA1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä, vertaisarvioitu

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