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On Optimal Taxation of Housing

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  • Cremer, Helmuth
  • Gahvari, Firouz

Abstract

This paper studies the question of optimal taxation of housing, when the set of tax instruments at the government's disposal is not artificially restricted. There are two groups of persons who differ in earning abilities and in tastes, and two types of housing goods (high- and low-quality). The paper characterizes the Pareto-efficient allocations that are attainable trough the tax policy.

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Bibliographic Info

Article provided by Elsevier in its journal Journal of Urban Economics.

Volume (Year): 43 (1998)
Issue (Month): 3 (May)
Pages: 315-335

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Handle: RePEc:eee:juecon:v:43:y:1998:i:3:p:315-335

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Web page: http://www.elsevier.com/locate/inca/622905

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References

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  1. James Berkovec & Don Fullerton, 1993. "A General Equilibrium Model of Housing, Taxes, and Portfolio Choice," NBER Working Papers 3505, National Bureau of Economic Research, Inc.
  2. Cremer, H. & Pestieau, P., . "Redistributive taxation and social insurance," CORE Discussion Papers RP, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) -1235, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  3. Atkinson, A. B. & Stiglitz, J. E., 1976. "The design of tax structure: Direct versus indirect taxation," Journal of Public Economics, Elsevier, Elsevier, vol. 6(1-2), pages 55-75.
  4. Seade, J. K., 1977. "On the shape of optimal tax schedules," Journal of Public Economics, Elsevier, Elsevier, vol. 7(2), pages 203-235, April.
  5. Gahvari, Firouz, 1984. "Incidence and efficiency aspects of differential taxation of residential and industrial capital in a growing economy," Journal of Public Economics, Elsevier, Elsevier, vol. 25(1-2), pages 211-233, November.
  6. Stiglitz, Joseph E., 1987. "Pareto efficient and optimal taxation and the new new welfare economics," Handbook of Public Economics, Elsevier, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 2, chapter 15, pages 991-1042 Elsevier.
  7. Gahvari, Firouz, 1984. "The Optimal Taxation of Housing," Public Finance = Finances publiques, , , vol. 39(2), pages 213-25.
  8. Rosen, Harvey S., 1979. "Housing decisions and the U.S. income tax : An econometric analysis," Journal of Public Economics, Elsevier, Elsevier, vol. 11(1), pages 1-23, February.
  9. Turnovsky, Stephen J. & Okuyama, Toshiyuki, 1994. "Taxes, housing, and capital accumulation in a two-sector growing economy," Journal of Public Economics, Elsevier, Elsevier, vol. 53(2), pages 245-267, February.
  10. Jonathan Skinner, 1990. "The Dynamic Efficiency Cost of Not taxing Housing," NBER Working Papers 3454, National Bureau of Economic Research, Inc.
  11. Nakagami, Yasuhiro & Pereira, Alfredo M., 1996. "Budgetary and Efficiency Effects of Housing Taxation in the United States," Journal of Urban Economics, Elsevier, Elsevier, vol. 39(1), pages 68-86, January.
  12. Harvey S. Rosen, 1983. "Housing Subsidies: Effects on Housing Decisions, Efficiency, and Equity," NBER Working Papers 1161, National Bureau of Economic Research, Inc.
  13. Mirrlees, J. A., 1976. "Optimal tax theory : A synthesis," Journal of Public Economics, Elsevier, Elsevier, vol. 6(4), pages 327-358, November.
  14. Cremer, Helmuth & Gahvari, Firouz, 1997. "In-kind transfers, self-selection and optimal tax policy," European Economic Review, Elsevier, Elsevier, vol. 41(1), pages 97-114, January.
  15. Reeder, William J., 1985. "The benefits and costs of the section 8 existing housing program," Journal of Public Economics, Elsevier, Elsevier, vol. 26(3), pages 349-377, April.
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Citations

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Cited by:
  1. Essi Eerola & Niku Määttänen, 2009. "The optimal tax treatment of housing capital in the neoclassical growth model," Working Papers, Government Institute for Economic Research Finland (VATT) 3, Government Institute for Economic Research Finland (VATT).
  2. Janet Currie & Firouz Gahvari, 2008. "Transfers in Cash and In-Kind: Theory Meets the Data," Journal of Economic Literature, American Economic Association, American Economic Association, vol. 46(2), pages 333-83, June.
  3. Pau Rabanal & Christopher W. Crowe & Giovanni Dell'Ariccia & Deniz Igan, 2011. "How to Deal with Real Estate Booms," IMF Working Papers, International Monetary Fund 11/91, International Monetary Fund.
  4. Cremer, Helmuth & Gahvari, Firouz, 2013. "Atkinson-Stiglitz and Ramsey reconciled: Pareto efficient taxation and pricing under a break-even constraint," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse 780, Institut d'Économie Industrielle (IDEI), Toulouse.
  5. Crowe, Christopher & Dell’Ariccia, Giovanni & Igan, Deniz & Rabanal, Pau, 2013. "How to deal with real estate booms: Lessons from country experiences," Journal of Financial Stability, Elsevier, Elsevier, vol. 9(3), pages 300-319.
  6. Tuukka Saarimaa, 2011. "Imputed Rental Income, Taxation and Income Distribution in Finland," Urban Studies, Urban Studies Journal Limited, Urban Studies Journal Limited, vol. 48(8), pages 1695-1714, June.
  7. Erling Røed Larsen, 2009. "From data to levy design. The five stages of implementing housing taxes," Discussion Papers, Research Department of Statistics Norway 596, Research Department of Statistics Norway.

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