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

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dc.contributor Suomen Pankki
dc.contributor.author Eerola, Essi
dc.contributor.author Määttänen, Niku
dc.date.accessioned 2014-09-22T07:58:44Z
dc.date.available 2014-09-22T07:58:44Z
dc.date.issued 2005
dc.identifier.isbn 952-462-210-6
dc.identifier.issn 1456-6184
dc.identifier.uri https://helda.helsinki.fi/bof/handle/123456789/7749
dc.description.abstract 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
dc.format.extent 30 s.
dc.language.iso eng
dc.relation.ispartofseries Bank of Finland Research Discussion Papers
dc.rights https://helda.helsinki.fi/bof/copyright
dc.subject asunnot
dc.subject verotus
dc.subject mallit
dc.subject pääomaverotus
dc.subject SP
dc.subject omistusasunnot
dc.title The optimal tax treatment of housing capital in the neoclassical growth model
dc.type Sarjajulkaisu
dc.identifier.urn URN:NBN:fi:bof-20140807509
dc.subject.jel H21
dc.subject.jel E21
dc.series.name Bank of Finland Research Discussion Papers
dc.series.year 2005
dc.series.number 10/2005
dc.series.sortingnumber 10
dc.date.publication 1.4.2005

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