How do services of owner-occupied housing affect income inequality and redistribution?

Jorge Onrubia, M. Carmen Rodado and Luis Ayala

Journal of Housing Economics, 2009, vol. 18, issue 3, 224-232

Abstract: This paper aims at analyzing the redistributive impact that the inclusion of the imputed rental market value of owner-occupied housing would have if used for quantifying the ability to pay rather than imputation based on cadastral values. We consider the Spanish personal income tax as reference, due to the differential treatment that it provides for imputed income from owner-occupied housing, together with the exceptionally high percentages of home ownership in Spain. By means of micro-simulation we explore the consequences of alternative possibilities for dealing with implicit income from owner-occupied housing.

Keywords: Owner-occupied; housing; services; Inequality; by; income; sources; Personal; income; tax; Progressivity; Redistribution (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (15)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:jhouse:v:18:y:2009:i:3:p:224-232

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