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Taxing owner-occupied housing: comparing the Netherlands to other European Union countries

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Author Info

  • van der Hoek, M. Peter
  • Radloff, Sarah. E.

Abstract

This paper compares owner-occupied housing tax regimes in the Netherlands and the other countries in the EU-15. The Nether-lands appears to stand apart in two respects. First, in Luxembourg and the Netherlands owner-occupiers have to include an imputed rental income in their taxable income. Second, in the Netherlands, the tax-deductibility of mortgage interest payments is almost unre-stricted. The tax regime of owner-occupied homes increasingly erodes the personal income tax base in the Netherlands, so that higher tax rates are needed to collect a given amount of revenue. However, elimination or reduction of the mortgage interest deduction can only be realized gradually. Due to a lack of data both within the various tax regimes and across time periods, a comprehensive multivariate time-series comparison among the various tax regimes in the EU-15 is not pos-sible. Thus, the statistical analysis is limited to bivariate compari-sons.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 5876.

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Date of creation: 2007
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Publication status: Published in Public Finance and Management 4.7(2007): pp. 393-421
Handle: RePEc:pra:mprapa:5876

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Keywords: owner-occupied housing; mortgage interest deduction; imputed rental income;

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References

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  1. Poterba, James M, 1984. "Tax Subsidies to Owner-occupied Housing: An Asset-Market Approach," The Quarterly Journal of Economics, MIT Press, vol. 99(4), pages 729-52, November.
  2. Meen, Geoffrey, 2002. "The Time-Series Behavior of House Prices: A Transatlantic Divide?," Journal of Housing Economics, Elsevier, vol. 11(1), pages 1-23, March.
  3. Börsch-Supan, Axel & Eymann, Angelika, 0000. "Household Portfolios in Germany," Sonderforschungsbereich 504 Publications 00-15, Sonderforschungsbereich 504, Universität Mannheim & Sonderforschungsbereich 504, University of Mannheim.
  4. Martin Gervais, 1998. "Housing Taxation and Capital Accumulation," UWO Department of Economics Working Papers 9807, University of Western Ontario, Department of Economics.
  5. International Monetary Fund, 2006. "Kingdom of the Netherlands," IMF Staff Country Reports 06/284, International Monetary Fund.
  6. Pietro Catte & Nathalie Girouard & Robert W.R. Price & Christophe André, 2004. "Housing Markets, Wealth and the Business Cycle," OECD Economics Department Working Papers 394, OECD Publishing.
  7. Börsch-Supan, Axel & Eymann, Angelika, 2000. "Household Portfolios in Germany," Discussion Papers 603, Institut fuer Volkswirtschaftslehre und Statistik, Abteilung fuer Volkswirtschaftslehre.
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Cited by:
  1. van Suntum, Ulrich, 2008. "Optimal consumption and taxation of housing: A life cycle approach," CAWM Discussion Papers 3, Center of Applied Economic Research Münster (CAWM), University of Münster.
  2. Suntum, Ulrich van, 2009. "Housing, taxation and retirement provision," Journal of Housing Economics, Elsevier, vol. 18(3), pages 249-255, September.
  3. Ulrich van Suntum, . "Optimal Consumption and Taxation of Housing - A Life Cycle Approach," Working Papers 200125, Institute of Spatial and Housing Economics, Munster Universitary.

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