IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper or follow this series

Vivienda y Fiscalidad en España: un análisis empírico

  • Graciela Sanromán

    (Departmento de Economía, Facultad de Ciencias Sociales, Universidad de la República and CEMFI)

Registered author(s):

    This paper analyzes the determinants of housing tenure choice and its re- lationship with the income taxes structure by using 6672 Spanish income tax forms of 1993. We use a model that jointly estimates the agent housing tenure decision, her probability of overcoming the legal tops for deductions and the in- come tax savings derived from home ownership. Results show that the agent.s income is signi.cant on the tenure choice as well as other characteristics of the agent like her marital status. Furthermore, the amount of tax deductions is a¤ected by the presence of a self-selection bias. Finally, we also conclude that the 1993 lawful tax system a¤ected the amount invested in housing.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://decon.edu.uy/publica/2003/Doc0803.pdf
    Download Restriction: no

    Paper provided by Department of Economics - dECON in its series Documentos de Trabajo (working papers) with number 0803.

    as
    in new window

    Length: 27 pages
    Date of creation: Oct 2003
    Date of revision:
    Handle: RePEc:ude:wpaper:0803
    Contact details of provider: Postal: Constituyente 1502, 6to piso, CP 11200, Montevideo
    Phone: (598) 2410-6449
    Fax: (598) 2410-6450
    Web page: http://www.fcs.edu.uy/subcategoria.php?SubCatId=48&CatId=53Email:


    More information through EDIRC

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as in new window
    1. James M. Poterba, 1992. "Taxation and Housing: Old Questions, New Answers," NBER Working Papers 3963, National Bureau of Economic Research, Inc.
    2. Grossman, Sanford J & Laroque, Guy, 1990. "Asset Pricing and Optimal Portfolio Choice in the Presence of Illiquid Durable Consumption Goods," Econometrica, Econometric Society, vol. 58(1), pages 25-51, January.
    3. Kajal Lahiri, 2005. "Analysis of Panel Data," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 87(4), pages 1093-1095.
    4. Henderson, J Vernon & Ioannides, Yannis M, 1983. "A Model of Housing Tenure Choice," American Economic Review, American Economic Association, vol. 73(1), pages 98-113, March.
    5. Arellano, M. & Bover, O. & Labeaga, J.M., 1997. "Autoregressive Models with Sample Selectivity for Panel Data," Papers 9706, Centro de Estudios Monetarios Y Financieros-.
    6. James Berkovec & Don Fullerton, 1993. "A General Equilibrium Model of Housing, Taxes, and Portfolio Choice," NBER Working Papers 3505, National Bureau of Economic Research, Inc.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ude:wpaper:0803. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Irene Musio)

    or (Héctor Pastori)

    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 references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.

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

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.