The impact of mortgage interest tax relief in the Netherlands, Sweden, Finland, Italy and Greece
Fiscal welfare, i.e. the use of the tax system to achieve social policy goals, is assuming ever greater importance throughout Europe and beyond. In housing, the favourable tax treatment of mortgage interest repayments has often coexisted alongside public programmes of housing benefit or social housing. Although the distributional effects of tax expenditure are known to be regressive, the issue has remained relatively under-researched. The paper uses the European tax-benefit model EUROMOD to quantify the distributional impact of mortgage interest tax relief in five European countries: the Nethe... Mehr ...
Verfasser: | |
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Dokumenttyp: | doc-type:workingPaper |
Erscheinungsdatum: | 2007 |
Verlag/Hrsg.: |
Colchester: University of Essex
Institute for Social and Economic Research (ISER) |
Schlagwörter: | ddc:330 / H23 / I38 / R21 / tax relief / mortgage repayments / inequality / microsimulation / Wohnungsbaufinanzierung / Hypothek / Steuerrechtliche Abschreibung / Einkommensverteilung / Simulation / Niederlande / Schweden / Finnland / Italien / Griechenland |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-26846920 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | http://hdl.handle.net/10419/68954 |