Barrios Cobos, Salvador; Denis, Cécile; … - 2019
Tax incentives favouring homeownership are widely used in developed economies. Homeownership is often thought to bring …, housing tax incentives are also considered as a major source of distortions for households' decisions, especially in absence …. Housing tax distortions have rarely been analysed from a cross-country perspective over time, however, not least because of …