Housing taxation in the Nordics: efficiency and equity

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Sammanfattning

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.
Originalspråkengelska
TidskriftNordic Economic Policy Review
Volym2021
Sidor (från-till)126-146
Antal sidor21
ISSN1904-4526
StatusPublicerad - 2021
MoE-publikationstypA1 Tidskriftsartikel-refererad

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