investments are instead taxed, thus distorting households' portfolio choices, although it is argued that housing property taxation … taxation in budgetary, efficiency and equity terms in eight European countries. Results reveal that, even accounting for … recurrent housing property taxation, a sizeable 'homeownership bias' i.e. a lighter average and marginal taxation for …

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 housing taxation is generally advocated on efficiency grounds. However, most of …