IDEAS home Printed from https://ideas.repec.org/a/hpe/journl/y2017v223i4p11-26.html

Ya no hay desgravaciones por vivienda. Pero ¿puede haber política impositiva dirigida a la vivienda?

Author

Listed:
  • Miguel-Ángel López García

    (Universidad Autónoma de Barcelona)

Abstract

El objetivo de este trabajo es discutir algunos aspectos de la relación entre política impositiva y política de vivienda. Para ello se exploran las consecuencias de la distinción entre los “incentivos al ahorro” (políticas universales que no distinguen entre las viviendas pre-existentes y las de nueva creación) y los “incentivos a la inversión” (políticas selectivas dirigidas específicamente a las viviendas nuevas). Se argumenta que tras la eliminación de las desgravaciones por adquisición de vivienda, el ordenamiento fiscal en España es equivalente a la conjunción de un incentivo al ahorro negativo y de un incentivo a la inversión negativo. Se discuten también los efectos sobre el precio de la vivienda (tanto nueva como usada) y el stock de capital residencial de diversos impuestos que recaen tanto sobre las transacciones de viviendas nuevas como de las viviendas usadas.

Suggested Citation

  • Miguel-Ángel López García, 2017. "Ya no hay desgravaciones por vivienda. Pero ¿puede haber política impositiva dirigida a la vivienda?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 223(4), pages 11-26, December.
    • Handle: RePEc:hpe:journl:y:2017:v:223:i:4:p:11-26
    as

    Download full text from publisher

    File URL: https://www.ief.es/comun/Descarga.cshtml?ruta=~/docs/destacados/publicaciones/revistas/hpe/223_Art1.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Topel, Robert H & Rosen, Sherwin, 1988. "Housing Investment in the United States," Journal of Political Economy, University of Chicago Press, vol. 96(4), pages 718-740, August.
    2. Kotlikoff, Laurence J, 1983. "National Savings and Economic Policy: The Efficacy of Investment vs. Savings Incentives," American Economic Review, American Economic Association, vol. 73(2), pages 82-87, May.
    3. A. J. Auerbach & M. Feldstein (ed.), 2002. "Handbook of Public Economics," Handbook of Public Economics, Elsevier, edition 1, volume 4, number 4.
    4. James M. Poterba, 1984. "Tax Subsidies to Owner-Occupied Housing: An Asset-Market Approach," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 99(4), pages 729-752.
    5. A. J. Auerbach & M. Feldstein (ed.), 1987. "Handbook of Public Economics," Handbook of Public Economics, Elsevier, edition 1, volume 2, number 2.
    6. Mora-Sanguinetti, Juan S. & Rubio, Margarita, 2014. "Recent reforms in Spanish housing markets: An evaluation using a DSGE model," Economic Modelling, Elsevier, vol. 44(S1), pages 42-49.
    7. Bruce, Donald & Holtz-Eakin, Douglas, 1999. "Fundamental Tax Reform and Residential Housing," Journal of Housing Economics, Elsevier, vol. 8(4), pages 249-271, December.
    8. A. J. Auerbach & M. Feldstein (ed.), 2002. "Handbook of Public Economics," Handbook of Public Economics, Elsevier, edition 1, volume 3, number 3.
    9. Asberg,P. & Asbrink,S., 1994. "Capitalisation Effects in the Market for Owner-occupied Housing--A Dynamical Approach," Papers 2, Uppsala - Working Paper Series.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lastrapes, William D. & Potts, Todd B., 2006. "Durable goods and the forward-looking theory of consumption: Estimates implied by the dynamic effects of money," Journal of Economic Dynamics and Control, Elsevier, vol. 30(8), pages 1409-1430, August.
    2. Lastrapes, William D., 2002. "The Real Price of Housing and Money Supply Shocks: Time Series Evidence and Theoretical Simulations," Journal of Housing Economics, Elsevier, vol. 11(1), pages 40-74, March.
    3. Akira Yakita, 2014. "Effects of capital taxation on economies with different demographic changes: short term versus long term," Journal of Population Economics, Springer;European Society for Population Economics, vol. 27(1), pages 257-273, January.
    4. Peter Englund, 2003. "Taxing Residential Housing Capital," Urban Studies, Urban Studies Journal Limited, vol. 40(5-6), pages 937-952, May.
    5. Zrinka Lukač, 2023. "Optimal taxation of a perfectly competitive firm with Cobb–Douglas production function as a bilevel programming problem," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 31(3), pages 891-909, September.
    6. Politi, Ricardo Batista & Mattos, Enlinson Henrique Carvalho de, 2012. "Uma nota sobre estimativas de carga fiscal e incidência de ICMS usando dados em painel," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 66(3), October.
    7. aus dem Moore, Nils, 2014. "Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence," Ruhr Economic Papers 531, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    8. repec:fgv:epgrbe:v:66:n:3:a:5 is not listed on IDEAS
    9. Lars P. Feld & Christoph A. Schaltegger, 2012. "Die Politische Ökonomik der Besteuerung," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 116-136, February.
    10. Batrancea Larissa-Margareta & Nichita Ramona-Anca & Bătrâncea Ioan, 2012. "Does Perceived Governmental Efficiency In Managing Tax Money Drive Compliance? Evidence From A Tax Game," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 34-44, September.
    11. Tran, Chung & Wende, Sebastian, 2021. "On the marginal excess burden of taxation in an overlapping generations model," Journal of Macroeconomics, Elsevier, vol. 70(C).
    12. Paulo M.M. Rodrigues & Rita Fradique Lourenço, 2015. "House prices: bubbles, exuberance or something else? Evidence from euro area countries," Working Papers w201517, Banco de Portugal, Economics and Research Department.
    13. Montalvo, José G. & Piolatto, Amedeo & Raya, Josep, 2020. "Transaction-tax evasion in the housing market," Regional Science and Urban Economics, Elsevier, vol. 81(C).
    14. Nathalie Girouard & Sveinbjörn Blöndal, 2001. "House Prices and Economic Activity," OECD Economics Department Working Papers 279, OECD Publishing.
    15. Nikolov, Plamen & Adelman, Alan, 2019. "Do private household transfers to the elderly respond to public pension benefits? Evidence from rural China," The Journal of the Economics of Ageing, Elsevier, vol. 14(C).
    16. Magda Iga & Kiełczewska Aneta & Brandt Nicola, 2020. "The effect of child benefit on female labor supply," IZA Journal of Labor Policy, Sciendo & Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 10(1), pages 1-18, March.
    17. Carbonnier Cl´ement, 2014. "The incidence of non-linear consumption taxes," Научный результат. Серия «Экономические исследования», CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Белгородский государственный национальный исследовательский университет», issue 1, pages 5-18.
    18. Jean-Pierre Laffargue, 2009. "Intergenerational Transfers and the Stability of Public Debt with Short-Lived Governments," Mathematical Population Studies, Taylor & Francis Journals, vol. 16(1), pages 79-104.
    19. Louis Kaplow, 2009. "Utility from Accumulation," NBER Working Papers 15595, National Bureau of Economic Research, Inc.
    20. John Helliwell & Haifang Huang, 2011. "New measures of the costs of unemployment: Evidence from the subjective well-being of 2.3 million Americans," Working Papers 2011-03, University of Alberta, Department of Economics.
    21. Berriel, Tiago Couto & Zilberman, Eduardo, 2011. "Targeting the poor: a macroeconomic analysis of cash transfer programs," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 726, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).

    More about this item

    Keywords

    ;
    ;
    ;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • R21 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Household Analysis - - - Housing Demand
    • R31 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location - - - Housing Supply and Markets

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:journl:y:2017:v:223:i:4:p:11-26. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Miguel Gómez de Antonio (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.