Figari, Francesco; Paulus, Alari; Sutherland, Holly; … - ESRC Research Centre on Micro-Social Change, Institute … - 2012
rent in the tax base might affect inequality in each of the countries considered. Housing taxation appears to be a … promising avenue for raising additional revenues, or lightening taxation of labour, with no inequality-increasing side-effects. … this form of taxation. The paper investigates the fiscal and distributional consequences of including homeowners‟ imputed …