Tax Subsidy of Home Ownership*

Peter Ittig

Journal of Public Policy, 1984, vol. 4, issue 2, 103-110

Abstract: This paper considers the tax treatment of homes as investments and as consumer goods in light of current and conventional arguments that home-ownership is subsidized through the tax structure. Unconventional comparisons of tax effects with particular reference to the USA are presented which call into question the conventional view.

Date: 1984
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