Estimating the distributional effects of mortgage interest tax relief in Europe

Manos Matsaganis ()
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Manos Matsaganis: Athens University of Economics and Business

No 1109, DEOS Working Papers from Athens University of Economics and Business

Abstract: This paper attempts to contribute to the analysis of mortgage interest tax relief from the perspective of the economics of social policy. It begins with a brief discussion of fiscal welfare, highlighting key contributions within this particular intellectual tradition. It then contrasts this largely critical approach to the standard, more neutral, treatment of mortgage interest tax relief in the housing literature. Finally, the paper draws on both approaches to present on-going research on the distributional effects of mortgage interest tax relief in Europe.

Keywords: tax relief; inequality; microsimulation (search for similar items in EconPapers)
Date: 2011-01-11
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Persistent link: https://EconPapers.repec.org/RePEc:aue:wpaper:1109

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