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,...

This paper proposes a method for identifying housing affordability problems. The housing market being imperfect, high rent-to-income ratios might be the result not only of a taste for spacious housing but also of rent premia. Conversely, some households currently in advantageous housing may face...

The Swiss housing market is characterised by an extraordinarily low vacancy rate, generally in the vicinity of 1 per cent. Is the Swiss housing market permanently in a condition of severe shortage? This paper uses both a standard non-accelerating rent inflation rate of vacancy approach and a...