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Taxing imputed income from owner-occupation: distributional implications of alternative packages

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  • Tim Callan

Abstract

The tax treatment of housing has been a subject of continuing debate in the UK, as in many other countries. Economists have often pointed to the exclusion of imputed income from owner-occupation from the income tax base as a major distortion. As a result, a tax on the imputed income of owner-occupiers has been one of the perennial suggestions for ‘root-and-branch’ reform of the tax treatment of housing. But there has been a dearth of empirical analysis of the distributional effects of such proposals. This paper aims to fill that gap. Thus it models the distributional effects of taxation of imputed rental income, and of some proxies to such a tax.

Suggested Citation

  • Tim Callan, 1992. "Taxing imputed income from owner-occupation: distributional implications of alternative packages," Fiscal Studies, Institute for Fiscal Studies, vol. 13(4), pages 58-70, November.
    • Handle: RePEc:ifs:fistud:v:13:y:1992:i:4:p:58-70
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    References listed on IDEAS

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    1. Mervyn A. King, 1983. "The Distribution of Gains and Losses from Changes in the Tax Treatment of Housing," NBER Chapters, in: Behavioral Simulation Methods in Tax Policy Analysis, pages 109-138, National Bureau of Economic Research, Inc.
    2. Callan, Tim, 1991. "Property Tax: Principles and Policy Options," Research Series, Economic and Social Research Institute (ESRI), number PRS12.
    3. Miles, David, 1992. "Housing and the Wider Economy in the Short and Long Run," National Institute Economic Review, National Institute of Economic and Social Research, vol. 139, pages 64-78, February.
    4. A. J. Auerbach & M. Feldstein (ed.), 1985. "Handbook of Public Economics," Handbook of Public Economics, Elsevier, edition 1, volume 1, number 1.
    5. John Hills & Holly Sutherland, 1991. "The proposed Council Tax," Fiscal Studies, Institute for Fiscal Studies, vol. 12(4), pages 1-21, November.
    6. McClements, L. D., 1977. "Equivalence scales for children," Journal of Public Economics, Elsevier, vol. 8(2), pages 191-210, October.
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    Cited by:

    1. Callan, Tim & Keane, Claire, 2009. "Non-cash Benefits and the Distribution of Economic Welfare," The Economic and Social Review, Economic and Social Studies, vol. 40(1), pages 49-71.
    2. Salvador Barrios & Cecile Denis & Viginta Ivaskaite-Tamosiune & Adriana Reut & Estefania Vazquez Torres, 2019. "Housing taxation: a new database for Europe," JRC Working Papers on Taxation & Structural Reforms 2019-08, Joint Research Centre.

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