Aronsson, Thomas () (Department of Economics, Umeå University) Daunfeldt, Sven-Olov () (Department of Economics, Umeå University) Wikström, Magnus () (Department of Economics, Umeå University)
Additional information is available for the following
registered author(s):
This paper analyzes whether households use house interest deductions to minimize family tax payment. By applying a household model in which tax deductions are associated with a cost, we relate the likelihood of minimizing the tax payment to variables associated with the budget constraint and other household characteristics. The results show that 88 percent of the households follow an optimal (arbitrage free) avoidance strategy, and the likelihood of minimizing taxes is influenced by income, age and house ownership experience.
Download Info
To download:
If you experience problems downloading a file, check if you have the
proper application to
view it first. Information about this may be contained
in the File-Format links below. In case of further problems read
the IDEAS help
page. Note that these files are not on the IDEAS
site. Please be patient as the files may be large.
Publisher Info
Paper provided by Umeå University, Department of Economics in its series Umeå Economic Studies with number
572.
Length: 18 pages Date of creation: 01 Nov 2001 Date of revision: Handle: RePEc:hhs:umnees:0572
Contact details of provider: Postal: Department of Economics, Umeå University, S-901 87 Umeå, Sweden Phone: 090 - 786 61 42 Fax: 090 - 77 23 02 Email: Web page: http://www.econ.umu.se/ More information through EDIRC
For technical questions regarding this item, or to correct its listing, contact: (Kjell-Göran Holmberg).
Find related papers by JEL classification: H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
This paper has been announced in the following NEP Reports:
References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.: