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Equity and Neutrality in Housing Taxation

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  • Philippe Thalmann

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Abstract

Equity and neutrality are distinct concepts in housing taxation and weak and strong tenure neutrality should be distinguished. When a tax system is tested for those criteria, the taxes paid by landlords must be included, as they affect the rents renters pay. This paper defines appropriate tests, applies them to a stylised tax system and simulates tax changes designed to restore equity and/or neutrality. It shows how the homeowner's implicit income should be computed for taxes to be fundamentally tenure neutral or equitable or both. And it shows the key role played by the differential in producing housing services under owner-occupation and renting.

Suggested Citation

  • Philippe Thalmann, 2005. "Equity and Neutrality in Housing Taxation," FAME Research Paper Series rp147, International Center for Financial Asset Management and Engineering.
  • Handle: RePEc:fam:rpseri:rp147
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    File URL: http://www.swissfinanceinstitute.ch/rp147.pdf
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    Cited by:

    1. Matsaganis, Manos & Flevotomou, Maria, 2007. "The impact of mortgage interest tax relief in the Netherlands, Sweden, Finland, Italy and Greece," EUROMOD Working Papers EM2/07, EUROMOD at the Institute for Social and Economic Research.

    More about this item

    Keywords

    Housing taxation; tenure choice; tax equity; tax neutrality;

    JEL classification:

    • 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
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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