Removing homeownership bias in taxation : the distributional effects of including net imputed rent in taxable income
| Year of publication: |
December 2017
|
|---|---|
| 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
|
| Subject: | housing taxation | imputed rent | income distribution | inequality | microsimulation | Einkommensverteilung | Income distribution | Wohneigentum | Homeownership | Miete | Rent | Verteilungswirkung | Distributional effect | Grundsteuer | Real property tax | Steuererhebungsverfahren | Taxation procedure | Einkommensteuer | Income tax | Steuerinzidenz | Tax incidence |
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