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Politica fiscal de vivienda en España y forma de tenencia de la vivienda habitual: una valoracion empirica a nivel provincial

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Abstract

En el presente trabajo se desarrolla un modelo macroeconómico a nivel provincial con datos de corte transversal correspondientes a 1991, el cual nos permitirá analizar desde un punto de vista empírico la relación existente entre la política fiscal vigente en materia de vivienda habitual, y, el régimen de tenencia de la vivienda, todo ello a través del concepto de coste de uso del capital residencial. El modelo construido posibilitará abordar una primera comparación, en términos de elección del régimen de tenencia de la vivienda habitual, de los efectos producidos por la regulación del I.R.P.F. previa a la Ley 40/1998 y la actual.

Suggested Citation

  • Rodriguez, J. & Barrios, J., 2004. "Politica fiscal de vivienda en España y forma de tenencia de la vivienda habitual: una valoracion empirica a nivel provincial," Regional and Sectoral Economic Studies, Euro-American Association of Economic Development, vol. 4(2).
    • Handle: RePEc:eaa:eerese:v:4:y2004:i:4_13
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    Cited by:

    1. Juan S. Mora-Sanguinetti, 2010. "Is judicial inefficiency increasing the house property market weight in Spain? Evidence at the local level," Working Papers 1025, Banco de España.

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    More about this item

    Keywords

    Política de vivienda en España; régimen de tenencia de vivienda; impuesto sobre la renta de las personas físicas; coste de uso del capital residencial;
    All these keywords.

    JEL classification:

    • C51 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Model Construction and Estimation
    • R21 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Household Analysis - - - Housing Demand

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