Estimating the distributional effects of mortgage interest tax relief in Europe
AbstractThis paper attempts to contribute to the analysis of mortgage interest tax relief from the perspective of the economics of social policy. It begins with a brief discussion of ÃƒÂ¢Ã¯Â¿Â½Ã¯Â¿Â½fiscal welfareÃƒÂ¢Ã¯Â¿Â½Ã¯Â¿Â½, highlighting key contributions within this particular intellectual tradition. It then contrasts this largely critical approach to the standard, more neutral, treatment of mortgage interest tax relief in the housing literature. Finally, the paper draws on both approaches to present on-going research on the distributional effects of mortgage interest tax relief in Europe.
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Bibliographic InfoPaper provided by Athens University of Economics and Business in its series DEOS Working Papers with number 1105.
Date of creation: 10 Jan 2011
Date of revision:
This paper has been announced in the following NEP Reports:
- NEP-ACC-2011-01-23 (Accounting & Auditing)
- NEP-ALL-2011-01-23 (All new papers)
- NEP-EEC-2011-01-23 (European Economics)
- NEP-PBE-2011-01-23 (Public Economics)
- NEP-URE-2011-01-23 (Urban & Real Estate Economics)
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