Equity and Neutrality in Housing Taxation

Philippe Thalmann

FAME Research Paper Series from International Center for Financial Asset Management and Engineering

Abstract: Equity and neutrality are distinct concepts in housing taxation and weak and strong tenure neutrality should be distinguished. When a tax system is tested for those criteria, the taxes paid by landlords must be included, as they affect the rents renters pay. This paper defines appropriate tests, applies them to a stylised tax system and simulates tax changes designed to restore equity and/or neutrality. It shows how the homeowner's implicit income should be computed for taxes to be fundamentally tenure neutral or equitable or both. And it shows the key role played by the differential in producing housing services under owner-occupation and renting.

Keywords: Housing taxation; tenure choice; tax equity; tax neutrality (search for similar items in EconPapers)
JEL-codes: H21 R21 R31 (search for similar items in EconPapers)
Date: 2005-06
New Economics Papers: this item is included in nep-pbe, nep-pub and nep-ure
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:fam:rpseri:rp147

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