How do services of owner-occupied housing affect income inequality and redistribution?
AbstractThis paper aims at analyzing the redistributive impact that the inclusion of the imputed rental market value of owner-occupied housing would have if used for quantifying the ability to pay rather than imputation based on cadastral values. We consider the Spanish personal income tax as reference, due to the differential treatment that it provides for imputed income from owner-occupied housing, together with the exceptionally high percentages of home ownership in Spain. By means of micro-simulation we explore the consequences of alternative possibilities for dealing with implicit income from owner-occupied housing.
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Bibliographic InfoArticle provided by Elsevier in its journal Journal of Housing Economics.
Volume (Year): 18 (2009)
Issue (Month): 3 (September)
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Web page: http://www.elsevier.com/locate/inca/622881
Owner-occupied housing services Inequality by income sources Personal income tax Progressivity Redistribution;
Other versions of this item:
- Jorge Onrubia & M. Carmen Rodado & Luis Ayala, 2009. "How do services of owner-occupied housing affect income inequality and redistribution?," Working Papers 112, ECINEQ, Society for the Study of Economic Inequality.
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- D33 - Microeconomics - - Distribution - - - Factor Income Distribution
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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