A tax shifting from labour income to housing taxation is generally advocated on efficiency grounds. However, most of … a tax shifting from labour income to property, guaranteeing revenue neutrality, and to assess the consequences of labour … market equilibrium, both on occupation rates and income distribution. We propose to consider a hypothetical tax reform in …

A tax shifting from labour income to housing taxation is generally advocated on efficiency grounds. However, most of … a tax shifting from labour income to property, guaranteeing revenue neutrality, and to assess the consequences of labour … market equilibrium, both on occupation rates and income distribution. We propose to consider a hypothetical tax reform in …

. Combining welfare functions and labour supply functions, the paper discusses how to model socially optimal income taxation. …