The optimal tax treatment of housing capital in the neoclassical growth model

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Titel: The optimal tax treatment of housing capital in the neoclassical growth model
Författare: Eerola, Essi ; Määttänen, Niku
Institution: Suomen Pankki
Serie: Bank of Finland Research Discussion Papers
Serienumber: 10/2005
Utgivningsår: 2005
Utgivningsdatum: 1.4.2005
Sidor: 30 s.
Nyckelord: asunnot; verotus; mallit; pääomaverotus; omistusasunnot
JEL: H21; E21
Abstrakt: 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
Licens: https://helda.helsinki.fi/bof/copyright


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