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Taxing home ownership: distributional effects of including net imputed rent in taxable income
Tsakloglou, Panos; Sutherland, Holly; Paulus, Alari; … - Department of International and European Economic … - 2012
Imputed rental income of homeowners is tax exempt in most countries, despite the long-standing arguments recommending its inclusion in the tax base, on both equity and efficiency grounds. The current fiscal crisis revived interest towards this form of taxation. The paper investigates the fiscal...
Persistent link: https://www.econbiz.de/10010540704
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Taxing Home Ownership: Distributional Effects of Including Net Imputed Rent in Taxable Income
Figari, Francesco; Paulus, Alari; Sutherland, Holly; … - Institute for the Study of Labor (IZA) - 2012
Imputed rental income of homeowners is tax exempt in most countries, despite the long-standing arguments recommending its inclusion in the tax base, on both equity and efficiency grounds. The current fiscal crisis revived interest towards this form of taxation. The paper investigates the fiscal...
Persistent link: https://www.econbiz.de/10011279327
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Homeownership investment and tax neutrality : a joint assessment of income and property taxes in Europe
Figari, Francesco; Verbist, Gerlinde; Zantomio, Francesca - 2019
Western countries' income tax systems exempt the return from investing in owner-occupied housing. Returns from other investments are instead taxed, thus distorting households’ portfolio choices, although it is argued that housing property taxation might act as a counterbalance. Based on data...
Persistent link: https://www.econbiz.de/10012105901
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Between a risk society and a welfare state : social risk resilience and vulnerability to poverty in Lithuania
Navicke, Jekaterina - 2014
recent economic crisis in Lithuania, the lack of the counter-cyclical protection provided by the welfare state is apparent …
Persistent link: https://www.econbiz.de/10010337649
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Data and model cross-validation to improve accuracy of microsimulation results: Estimates for the Polish household budget survey
Myck, Michal; Najsztub, Mateusz - 2014
representativeness from the point of view of microsimulation analysis. We find important discrepancies between the data weighted with … the point of view of the accuracy of microsimulation results and we show that using a combination of demographic … calibration targets with several economic status variables or tax identifiers from the microsimulation model substantially …
Persistent link: https://www.econbiz.de/10010335212
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Data and Model Cross-Validation to Improve Accuracy of Microsimulation Results: Estimates for the Polish Household Budget Survey
Myck, Michal; Najsztub, Mateusz - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2014
representativeness from the point of view of microsimulation analysis. We find important discrepancies between the data weighted with … the point of view of the accuracy of microsimulation results and we show that using a combination of demographic … calibration targets with several economic status variables or tax identifiers from the microsimulation model substantially …
Persistent link: https://www.econbiz.de/10010754137
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Differences in inequality measurement: Ghana case study
Atta-Ankomah, Richmond; Lambon-Quayefio, Monica; Osei, … - 2023
Over the years, money-metric measures of inequality such as the Gini coefficient and the Palma Ratio, as frequently used in Ghana, have become useful in providing quantitative measures of welfare distribution that enable a better understanding of the extent and nature of inequality. From these...
Persistent link: https://www.econbiz.de/10014477461
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Creating national poverty profiles and growth incidence curves with incomplete income or consumption expenditure data: an application to Bolivia
Grosse, Melanie; Klasen, Stephan; Spatz, Julius - 2005
In many developing countries, there does not exist a time series of nationally representative household budget or income surveys, while there often are surveys of regions as well as nationally representative Demographic and Health Surveys (DHS) which lack information on incomes. This makes an...
Persistent link: https://www.econbiz.de/10010265060
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The British household panel survey and its income data
Jenkins, Stephen P. - 2010
This paper provides a self-contained introduction to the British Household Panel Survey (BHPS), concentrating on aspects relevant to analysis of the distribution of household income. I discuss BHPS design features and how data on net household income are derived. The BHPS net household income...
Persistent link: https://www.econbiz.de/10010274629
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Missing income data in the German SOEP: Incidence, imputation and its impact on the income distribution
Frick, Joachim R.; Grabka, Markus M. - 2014
This paper deals with the question of selectivity of missing data on income questions in large panel surveys due to item-non-response and with imputation as one alternative strategy to cope with this issue. In contrast to cross-section surveys, the imputation of missing values in panel data can...
Persistent link: https://www.econbiz.de/10010435648