Browsing by Subject "omistusasunnot"

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  • Haavio, Markus (2018)
    Euro & talous. Analyysi
    Omistusasuminen saattaa vaikeuttaa työvoiman liikkuvuutta ja haitata näin työmarkkinoiden toimintaa. Kuitenkin omistusasujat työllistyvät paremmin kuin vuokralla asujat. Mikä on asumismuodon ja työttömyyden välinen yhteys?
  • Eerola, Essi; Määttänen, Niku (2005)
    Bank of Finland Research Discussion Papers 10/2005
    In a dynamic setting, housing is both an asset and a consumption good.But should it be taxed like other forms of consumption or like other forms of saving?We consider the optimal taxation of the imputed rent from owner housing within a version of the neoclassical growth model.We find that the optimal tax rate on the imputed rent is quite sensitive to the constraints imposed on the other available tax rates.In general, it is not optimal to tax the imputed rent at the same rate as the business capital income. Key words: housing, capital taxation, optimal taxation JEL Classification numbers: H21, E21