Removing homeownership bias in taxation : the distributional effects of including net imputed rent in taxable income
Year of publication: |
December 2017
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Authors: | Figari, Francesco ; Paulus, Alari ; Sutherland, Holly ; Tsakloglou, Panos O. ; Verbist, Gerlinde ; Zantomio, Francesca |
Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford : Wiley-Blackwell, ISSN 0143-5671, ZDB-ID 875401-9. - Vol. 38.2017, 4, p. 525-557
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Subject: | housing taxation | imputed rent | income distribution | inequality | microsimulation | Wohneigentum | Homeownership | Verteilungswirkung | Distributional effect | Miete | Rent | Grundsteuer | Real property tax | Einkommensverteilung | Income distribution | Kalkulatorische Kosten | Imputed costs | Besteuerungsverfahren | Taxation procedure |
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Taxing home ownership : distributional effects of including net imputed rent in taxable income
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Taxing home ownership : distributional effects of including net imputed rent in taxable income
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Taxing home ownership : distributional effects of including net imputed rent in taxable income
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