An Analysis of the Distributional Impact of Imputed Rent Taxation

Judith Yates

The Economic Record, 1982, vol. 58, issue 2, 177-189

Abstract: This paper examines the short‐run distributional implications of withdrawing the implicit subsidies which accrue to owner‐occupiers through the non‐taxation of their imputed income. It is argued that the distributional implications of taxing imputed income from owner‐occupied housing depend on the interaction of house value, equity and income over the life cycle of the owner‐occupier and that a failure to take all of these factors into account could result in a policy of imputed income taxation having unintended distributional effects within the owner‐occupied sector. The revenue gained from the introduction of such a policy, however, would be more than adequate to offset these effects.

Date: 1982
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