Matsaganis, Manos; Flevotomou, Maria - In: Basic Income Studies 2 (2008) 2, pp. 5-5
, the article simulates the introduction of a universal housing transfer - that is flat rate, tenure neutral and budget … neutral - in place of mortgage interest tax relief and housing benefits in the Netherlands and Sweden. As it turns out, the … regressive effect of mortgage interest tax relief thwarts the progressive effect of housing benefits. In view of that, replacing …