Vivienda y Fiscalidad en España: un análisis empírico

Graciela Sanromán
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Graciela Sanromán: Departmento de Economía, Facultad de Ciencias Sociales, Universidad de la República and CEMFI

No 803, Documentos de Trabajo (working papers) from Department of Economics - dECON

Abstract: This paper analyzes the determinants of housing tenure choice and its re- lationship with the income taxes structure by using 6672 Spanish income tax forms of 1993. We use a model that jointly estimates the agent housing tenure decision, her probability of overcoming the legal tops for deductions and the in- come tax savings derived from home ownership. Results show that the agent.s income is signi.cant on the tenure choice as well as other characteristics of the agent like her marital status. Furthermore, the amount of tax deductions is a¤ected by the presence of a self-selection bias. Finally, we also conclude that the 1993 lawful tax system a¤ected the amount invested in housing.

Keywords: Housing Demand; Personal Taxes; Empirical Analysis. (search for similar items in EconPapers)
JEL-codes: D12 R21 R31 (search for similar items in EconPapers)
Pages: 26 pages
Date: 2003-10
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Persistent link: https://EconPapers.repec.org/RePEc:ude:wpaper:0803

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