Eerola, Essi; Määttänen, Niku - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2009
In a dynamic setting, housing capital is both an asset and a consumption good. But should it be taxed like other forms of consumption or like other forms of capital? We analyze this question by considering the taxation of housing capital in a version of the neoclassical growth model. We derive...