Tenure-neutral and Equitable Housing Taxation

Philippe Thalmann

Urban Studies, 2007, vol. 44, issue 2, 275-296

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 proposes tax changes designed to restore tenure 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. It also shows the key role played by the cost differential in producing housing services under owner-occupation and renting.

Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:sae:urbstu:v:44:y:2007:i:2:p:275-296

DOI: 10.1080/00420980601074979

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