An Optimal Linear Income Tax with a Subsidy on Housing

Irene Perrote

Czech Journal of Economics and Finance (Finance a uver), 2006, vol. 56, issue 09-10, 435-446

Abstract: This paper generalizes the standard model of the optimal linear income tax to include a subsidy on housing. Unlike previous literature, the author starts from a dynamic equilibrium model and examine the steady state equilibrium. She then analyses first order conditions for her linear tax structure. Given the higher complexity of this model, some new efficiency effects appear, coming from both the marginal tax rate and the subsidy on housing.

Keywords: housing; personal income; optimal taxation (search for similar items in EconPapers)
JEL-codes: H21 H24 R31 (search for similar items in EconPapers)
Date: 2006
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:fau:fauart:v:56:y:2006:i:9-10:p:435-446

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