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House ownership and taxes

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Author Info
Torfinn Harding, Haakon O. Aa. Solheim og Andreas Benedictow () (Statistics Norway)

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Abstract

The household portfolio is dominated by a small number of assets; primarily housing and mortgages. We compare data on actual portfolios of Norwegian households with estimated optimal portfolios, using traditional financial theory. We find actual portfolios to be close to the portfolio indicated by a mean-variance frontier, based on four assets and estimated under assumptions of short sale constraints. This result is sustained even in a no-tax regime. To induce a substantial change from housing to equity, taxation of the consumption stream from housing is needed. An alternative; taxation of capital gains from housing investment; could actually increase the relative holding of housing.

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Publisher Info
Paper provided by Research Department of Statistics Norway in its series Discussion Papers with number 395.

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Date of creation: Nov 2004
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Handle: RePEc:ssb:dispap:395

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Related research
Keywords: Households; portfolio choice; consumption tax; capital gains tax.;

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Find related papers by JEL classification:
G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
H2 - Public Economics - - Taxation, Subsidies, and Revenue
H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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  1. James M. Poterba, 1983. "Tax Subsidies to Owner-occupied Housing: An Asset Market Approach," Working papers 339, Massachusetts Institute of Technology (MIT), Department of Economics.
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  2. James M. Poterba, 2001. "Taxation and Portfolio Structure: Issues and Implications," NBER Working Papers 8223, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  3. Englund, Peter & Hwang, Min & Quigley, John M, 2002. "Hedging Housing Risk," The Journal of Real Estate Finance and Economics, Springer, vol. 24(1-2), pages 167-200, Jan.-Marc. [Downloadable!] (restricted)
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