Housing taxation in the Nordics : efficiency and equity

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Määttänen , N I 2021 , ' Housing taxation in the Nordics : efficiency and equity ' , Nordic Economic Policy Review , vol. 2021 , pp. 126-146 . < https://pub.norden.org/nord2021-022/#57170 >

Title: Housing taxation in the Nordics : efficiency and equity
Author: Määttänen, Niku Ilmari
Contributor organization: Economics
Date: 2021
Language: eng
Number of pages: 21
Belongs to series: Nordic Economic Policy Review
ISSN: 1904-4526
URI: http://hdl.handle.net/10138/334307
Abstract: In many countries, owner-occupied housing enjoys a tax-favoured status relative to rental housing and many other forms of wealth. I first use simple examples to illustrate why the tax status of owner-occupied housing relates crucially to the tax treatment of the so-called imputed rent and mortgage interest expenses. I then discuss other issues related to capital income taxation as well as property taxation and housing market transaction taxes against basic principles of good taxation, referring to tax policies in the Nordic countries. I also discuss the connection between certain macroprudential policies and housing taxation.
Subject: 511 Economics
Peer reviewed: Yes
Rights: unspecified
Usage restriction: openAccess
Self-archived version: publishedVersion

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